E. Miltenberg, Inc. v. United States

Donlon, Judge:

Three cases are consolidated, on defendant's motion for purposes of trial. The merchandise in all three cases is described as mung beans, imported either from Peru or from Thailand. The collector classified this merchandise in liquidation as beans, not specially provided for, dried, under paragraph 765 of the Tariff Act of 1930, with duty at the rate of 3 cents per pound.

Plaintiffs protested the liquidation, claiming that the merchandise should have been liquidated as garden and field seeds, not specially provided for (except niger seed and sesbania seed), at 1% cents per pound…