United States v. Rockwell Import Corp.

Markey, Chief Judge.

Appeal by the Government from a judgment of the United States Customs Court, 76 Cust. Ct. 262, C.D. 4664, 422 F. Supp. 279 (1976), sustaining Rockwell Import Corporation’s protest of the classification of imported sweetened chocolate coating under item 156.47, Tariff Schedules of the United States (TSUS), as “Confectioners’coatings and other products (except confectionery) * * The Customs Court held classification to be proper under item 156.25 as “Chocolate: * * * Sweetened: In bars or blocks * * We reverse.

Issue

The issue is whether the imported sweetened chocolate…