Ziel & Co. v. United States

DoNLON, Judge:

Plaintiffs, an importer and its customs broker, claim that certain fruits which were imported at San Francisco, from New Zealand, and were described as Kiwi fruit, or Chinese gooseberries, ought to be classified in liquidation as berries under paragraph 736, as modified. The collector liquidated them as fruits, under modified paragraph 752.

The competing tariff provisions are as follows:

[Par. 752, as modified by the General'

Agreement on Tariffs and Trade

(T.D. 51802), made effective

March 16, 1949, by T.D. 52167.]

Fruits (except watermelons) in tbeir

natural state, not specially

provid…