C. J. Tower & Sons of Nia., Inc. v. United States

Wilson, Judge:

The plaintiff in this action contests the classification of certain merchandise exported from Canada in February 1960. On the invoices, the importations are described as “Block Frozen Skinless Mullet Fillets” and “Block Frozen Skinless Whitefish fillets,” with the notation at the bottom of the invoices “To be processed and used in the manufacture of Gefilte Fish.” It was stipulated between the parties in open court that “the merchandise was in immediate containers weighing with their contents more than fifteen pounds each” (R. 2). As imported, the fish was in a frozen condition…