Border Brokerage Co. v. United States

Rosenstein, Judge:

The merchandise involved herein, described on the invoices as “Skeena” brand “Clam Nectar”, and imported from Canada in airtight containers, was assessed with duty tmder TSUS item 114.50 at 17.5 per centum ad valorem as clam juice, and is claimed dutiable at 2 cents per gallon under TSUS item 166.40 as beverages, not specially provided for.

The competing provisions read as follows:

[Classified] Schedule 1, Part 3, Subpart E Shellfish juices in airtight containers:

114.50 Clam juice_ 17.5% ad val.

[Claimed] Schedule 1, Part 12, Subpart B

Subpart B headnote:

1. The provisions of…