Leaf Brands, Inc. v. United States

Maletz, Judge:

The problem in this case is to determine the proper tariff classification of a product known as “Zing” that was exported from Japan in 1965 and 1966. The merchandise was assessed with duty at 20 percent ad valorem under item 182.91 of the tariff schedules as an edible preparation not specially provided for. Plaintiff claims that this assessment is erroneous and that the importation is properly dutiable at 14 percent ad valorem under item 157.10 as “confectionery”. Defendant denies that the importation is confectionery and defends its classification, but claims alternatively that…