Wakunaga of America Co. v. United States

Watson, Judge:

The defendant treated these mixtures of garlic in powder form and soybean powder as commingled merchandise under General Headnote 7 of the Tariff Schedules of the United States1 (TSUS) and subjected them to duty at the highest rate *303applicable to any part of them. The rate chosen was the 35 percent ad valorem provided under Item 140.60 of the TSUS for garlic reduced to flour.2

Plaintiff claims that the importations are properly classified as prepared vegetables under Item 141.81 of the TSUS3 dutiable at the rate of 17.5 percent ad valorem. In the alternative, plaintiff claims that…