de Lange v. United States

He, Judge:

The question presented in this case pertains to the dutiable status, for tariff purposes, of certain merchandise imported by plaintiff from Holland in 1967 and 1968. The merchandise, consisting of grain, was invoiced as “quick cooking pearl barley.” It was classified by the Customs Service under item 131.12 of the Tariff Schedules of the United States (TSUS) as milled “barley: other” .fit for human consumption, and assessed with duty at 2 cents per spound.

Plaintiff challenges the classification and claims, alternatively, that ‘the merchandise is properly classifiable either as…