Hismoco (American) Co. v. United States

Maletz, Judge:

This action, which is before the court on cross-motions for summary judgment, involves the dutiable status of merchandise consisting of dried salted plums, invoiced as “Dried Plums” which was exported from Hong Kong and entered at the port of Los Angeles in November 1973. The merchandise was classified by the government under item 149.28 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, which covers .plums, prunes, and prunelles, otherwise prepared or preserved, and assessed with duty at the rate of 17.5% ad valorem) Plaintiff chai-*33lenges this…