Miracle Exclusives, Inc. v. United States

Ford, Judge:

This action involves the proper classification for duty purposes of certain germination trays known as Biosnacky or Biosta sprouters, which are manufactured in Switzerland and Canada. It is not disputed by counsel for the respective parties that the imported merchandise is used with water for the purpose of sprouting seeds, which are subsequently eaten.

The merchandise was classified under item 772.15, TSUS, and assessed with duty at 11.5 per centum ad valorem or 8.5 per centum ad valorem, depending upon the date of entry. The statutory language covering the classification is as…