Mutual Supply Co. v. United States

Richardson, Judge:

The merchandise of these 13 protests consolidated for trial consists of vegetables canned in liquid, identified as Mirin Zuke, Tokyo Zuke, Asahi Narazuke, Fukujin Zuke, and Taku-wan Zuke, and imported from Japan on various dates in 1951, 1952, *451953,1954 and 1955. The collectors classified this merchandise as vegetables, prepared or preserved, under paragraph 775 of the Tariff Act of 1930, and assessed duty at the rate of 35 percent ad valorem. Plaintiffs claim the merchandise is properly classifiable as vegetables, if pickled, under paragraph 775 of said act as modified…