Marine Products Co. v. United States

Donlon, Judge:

Merchandise invoiced and entered as canned pimientos was imported from Mexico at San Diego, Calif. Classification was claimed under the eo nomine provision for pimientos, prepared or preserved, of paragraph 775 of the Tariff Act of 1930, with duty at 6 cents per pound. The collector, however, classified the merchandise as vegetables, prepared or preserved, not specially provided for, with duty under the not-specially-provided-for classification of paragraph 775 at 35 per centum ad valorem.

Five cases have been consolidated for trial. Plaintiff’s protests renew the entry claim for…