Green Giant Co. v. United States

Ford, Judge:

By this action, the court has before it for determina*21tion the proper classification of certain whole frozen mushrooms which had been blanched prior to freezing. Said merchandise was classified as fresh mushrooms under the provisions of item 144.10, Tariff Schedules of the United States, and assessed with duty at the rate of 5 cents per pound plus 25 per centum ad valorem.

The Tariff Schedules of the United States provisions covering mushrooms provide for fresh, dried or otherwise prepared or preserved. By the pleadings in this action, the parties have agreed that said mushrooms are…