James G. Wiley Co. v. United States

Rosenstedst, Judge:

The merchandise involved in this protest, imported into the United States from Israel in May 1966, invoiced as Twhole grapefruit flakes” and “"whole lemon flakes”, was assessed with fauty at 15 per centum ad valorem under TSUS item 152.70 which provides for fruit pastes and fruit pulps. Plaintiffs contend that the grapefruit and lemon flakes are classifiable, respectively, as grapefruit and lemons, prepared or preserved, and, therefore, properly dutiable at 1.5 cents per pound under TSUS item 147.16, and at 1.25 cents per pound under TSUS item 147.20 which, in conjunction…