Quong Lee v. United States

Cline, Judge:

These two suits against the United States were consolidated for trial. The merchandise involved consists of two commodities. One is water chestnuts classified by the collector as vegetables in their natural state and assessed at 50 per centum ad valorem under paragraph 774 of the Tariff Act of 193Ó. The plaintiffs claim they are free of duty as chestnuts under paragraph 1646, or dutiable at 35 per centum ad valorem under paragraph 775 as vegetables “if cut, sliced, or otherwise reduced in size” or “prepared or preserved in any other way and not specially provided for.”

The other…