Chong Kee Jan Co. v. United States

RoseNsteiN, Judge:

The merchandise involved herein consists of several shipments of unshelled peanuts, identified on the invoices as either “dried and salted”, “dried”, “roasted” or “salted, dried” peanuts, which had been either roasted or boiled in a salt solution and then dried prior to importation. They were classified in liquidation and assessed for duty at 7 cents per pound under TSUS item 145.48, *148according to the report of the district director accompanying the protests as “Other edible nuts, shelled or not shelled, otherwise prepared peanuts”. Plaintiffs claim that the merchandise is…