United Trading Corp. v. United States

Ekwall, Judge:

These cases, which have been consolidated, involve importations of canned vegetables imported from Mexico, which are claimed by the plaintiff to be properly dutiable under the provision in paragraph 775 of the Tariff Act of 1930, in effect at the time of entry, for “pimientos, packed in brine or in oil, or prepared or preserved in any manner, 6 cents per pound.” The collector of customs at the port of entry assessed duty thereon at 35 per centum ad valorem under the provision in the same paragraph for “Vegetables * * * pickled, or packed in salt, brine, oil, or prepared or…