Seneca Grape Juice Corp. v. United States

Re, Judge:

In this action, which comes before the court on cross-motions for summary judgment, the legal, question presented pertains to the proper dutiable quantity of concentrated lemon juice exported from Italy. The merchandise, entered at the port of New York on December 31, 1963, was classified under item 165.35 of the Tariff Schedules of the United States (TSUS) at the rate of 35 cents per gallon of reconstituted juice.

The pertinent classification provision reads as follows:

“Fruit juices, including mixed fruit juices, concentrated or not concentrated, whether or not sweetened: ‘

Not mixed…