Interocean Chemical & Minerals Corp. v. United States

OPINION

MUSGRAVE, Judge.

BACKGROUND

Plaintiff is the importer of the merchandise in question, frozen crabmeat and crab claws. The merchandise was imported into the ports of Miami, Seattle and Boston. Plaintiff challenges the classification of the merchandise under item 114.15, Tariff Schedules of the United States (“TSUS”) which assesses duty at the rate of 7.5%. Plaintiff claims that the merchandise is properly classified under item 114.25 TSUS.

The two sections in question provide as follows:

“Shellfish, fresh, chilled, frozen, etc. (con.):

Crabs:

Crabmeat:

114.15 Fresh, chilled or frozen. 7.5% ad…