United States v. A. Goldmark & Sons Corp.

Appellee imported lima beans from Madagascar which were assessed for duty under paragraph 763 of the Tariff Act of 1922 as “dried beans” at 1% cents per pound. Said paragraph reads as follows:

Par. 763. Beans, not specially provided for, green or unripe, one-half of 1 cent per pound; dried 1% cents per pound; in brine, prepared or preserved in any manner, 2 cents per pound.

The importer protested the classification and claimed them dutiable at one-half of 1 cent per pound as “green or unripe” beans, under the same paragraph, or classifiable under paragraphs 760, 765, 767, 772, or 1657. It was…