Border Brokerage Co. v. United States

Donlon, Judge:

This case has to do with merchandise that is described as “Fiddlehead Greens”, a vegetable imported from Canada. The greens at bar were entered at Blaine, Washington, and were classified as “Vegetables, fresh, chilled, or frozen (but not reduced in size nor otherwise prepared or preserved) : * * * Other”, dutiable under item 137.70 of the Tariff Schedules of the United States at the rate of 25 per centum ad valorem.

Plaintiff’s claims are that these frozen greens had, prior to importation, been cut, sliced, or otherwise reduced in size, making them dutiable under item 138.00 of…