Kwan Yuen Co. v. United States

Erwall, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of mushrooms, one shipment of which was imported from China on or about May 31, 1948, and the other from Chile on or about December 23, 1950. They were classified by the collector as dried mushrooms and were assessed with duty at 10 cents per pound and 45 per centum ad valorem under paragraph 768 of the Tariff Act of 1930. It is claimed that they are properly dutiable at 5 cents per pound and 15 per centum ad valorem as mushrooms, “prepared or preserved, other than dried,” under said paragraph, as…