S & T Imports, Inc. v. United States

Maletz, Judge:

The importations involved in this action consist of merchandise invoiced as “Drained preserved pineapple” which wqs *46exported from Mexico and entered at the port of Laredo, Texas in September 1971. The merchandise was classified by the government as candied, crystallized, or glace fruits under item 154.45 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9 and assessed duty at the rate of 10% ad valorem.1 Plaintiff challenges this classification and claims the imported merchandise is properly classifiable as prepared or preserved pineapple under item…