Norman G. Jensen, Inc. v. United States

Richardson, Judge:

The merchandise in this case, described on invoices as “grain screenings pellets”, was exported from Canada between May and September of 1971, and classified in liquidation upon entry at Blaine, Washington under TSUS item 184.75 as modified by T.D. 68-9 as animal feeds, not specially provided for, other, at the duty rate of 8 per centum ad valorem. Plaintiff claims that the merchandise should be classified under TSUS item 184.47 as modified by T.D. 68-9 as grain screenings, ground or not ground, other, free of duty.

In the pleadings defendant admits that the imported…