Columbo Co. v. United States

This is an appeal from a judgment of the United States Customs Court holding tomato paste dutiable, as classified by the collector at the port of New York, as tomatoes prepared or preserved in any manner at 50 per centum ad valorem under paragraph 772 of the Tariff Act of 1930, rather than as paste composed of vegetables under paragraph 775 of that act, as claimed by appellants.

The paragraphs in question read:

Par. 772. Tomatoes in their natural state, 3 cents per pound; prepared or preserved in any manner, 50 per centum ad valorem.

Par. 775. Vegetables (including horseradish), if cut, sliced,…