Mitsugi Higashi v. United States

Rosenstein, Judge:

The protest herein covers two entries of merchandise invoiced as “Herb Tea (Choju Cha)” and “En-Mei-Cha (Tea) ”, respectively, imported from Japan at Honolulu in 1967. The goods were classified under TSUS (Tariff Schedules of the United States) item 182.91 as “Edible preparations not specially provided for (including prepared meals individually packaged) : Other” and assessed with duty thereunder at 20 per centum ad valorem. Plaintiff, characterizing the merchandise as “herb tea”, claims that it is entitled to entry free of duty under TSUS item 160.50 as “Tea, crude or…