North Pacific Canners & Packers v. United States

RoseNSteiN, Judge:

The merchandise involved herein was identified at the trial (the entry papers were not offered in evidence) as quick frozen silverskin onions imported from Holland and assessed with duty at 17.5 per centum ad valorem under TSUS item 138.00 which provides for “Vegetables, fresh, chilled, or frozen, and cut, sliced, or otherwise reduced in size (but not otherwise prepared or preserved) Plaintiff claims that the merchandise is properly dutiable at 1.75 cents per pound under TSUS item 136.91 which, in conjunction with its superior heading, provides for “Vegetables, fresh,…