Bing Kee Co. v. United States

CliNE, Judge:

This is a protest arising at the port of San Francisco against the collector’s assessment of duty on water chestnuts at the rate of 50 per centum ad valorem under paragraph 774 of the Tariff Act of 1930 as vegetables in their natural state. It is claimed in the protest that the merchandise is properly dutiable at 35 per centum ad valorem under paragraph 775 as vegetables, prepared, or under paragraph 752 as fruits. The claims as to other items of merchandise have been abandoned. Apparently the claim that the water chestnuts are dutiable under paragraph 775 has also been abandoned…