United States v. Furuya Co.

MONTGOMERY, Presiding Judge,

delivered tbe opinion of the court:

The merchandise involved in this case consists of meat and mushrooms imported in cans labeled “Mushroom and beef.” The evidence shows that it consists of 25 to 30 per cent of mushrooms and 70 to 75 per cent beef. There is no evidence in the record of the relative value of the two components, and commercial designation is not shown. The importation was assessed for duty as a non-enumerated manufactured article and is claimed to be free of duty under paragraph 545 of the tariff act of 1913. The protest was sustained, and the…