Brown v. United States

DonloN, Judge:

One hundred forty-five (145) protests have been consolidated here for purposes of trial (R. 5). These protests challenge an issue that has already been litigated, namely, whether partly processed beef should be classified as beef or as meat.

This merchandise is boneless beef. Plaintiffs claim that it should be classified as beef, fresh, chilled, or frozen, under paragraph 701 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade (T. D. 51802). If their claim prevails, the merchandise is dutiable at 3 cents per pound.

The collector’s report, attached…