Wing Coffee Co. v. United States

Donlon, Judge:

The issue here is whether certain Chinese fruits, known as larm, are within the descriptive tariff enumeration of olives in paragraph 744, Tariff Act of 1930. The importer entered preserved larm at Honolulu as preserved fruits, not specially provided for, under paragraph 752, with duty at the rate of 35 percent ad valorem. The Honolulu collector liquidated the merchandise as it was entered.

Thereafter, plaintiff filed a protest against the liquidation, claiming that the merchandise properly is dutiable as olives, under paragraph 744. Plaintiff makes two alternative claims under…