Louis G. Rojas Superior Food Products Co. v. United States

Johnson, Judge:

The question arising in these cases concerns the classification of com husks imported from Mexico through the port of Los Angeles. The collector assessed duty thereon at the rate of 7% per centum ad valorem under paragraph 1555 of the Tariff Act of 1930, as modified by the trade agreements with the United Kingdom and Mexico, T.D.’s 49753 and 50797. The plaintiffs claim that the merchandise is free of duty under the provisions of paragraph 1722, as crude vegetable substances.

At the trial, samples of the com husks were admitted in evidence and marked exhibit 1. The evidence…