Bing Kee & Co. v. United States

Cline, Judge:

This is a suit against the United States arising at the port of San Francisco by protest against the collector’s assessment of duty on green water chestnuts imported from China at the rate of 50 per centum ad valorem under paragraph 774 of the. Tariff Act of 1930 as vegetables in their natural state. Plaintiff claims that the merchandise is properly dutiable under paragraph 752 as fruits in their natural state or as fruits, prepared or preserved.

The pertinent provisions of the tariff act are as follows:

Par. 774. Vegetables in their natural state * * * all other, not specially…