United States v. Fung Chong Co.

O’CoNNEll, Judge,

delivered tbe opinion of tbe court:

This is an appeal from a judgment of tbe United States Customs Court, Third Division, C. D. 937, sustaining tbe protest of tbe importer tbat two items of merchandise comprising “2 Cases Dried Sweet Kumquat Orange in jar” and “10 cases Pres. Kumquat Orange in jar” were dutiable at 1 cent per pound under paragraph 743 of tbe Tariff Act of 1930 as oranges and overruling tbe action of tbe Collector of Customs who classified and assessed tbe merchandise as prepared or preserved fruits at tbe higher rate of duty provided for in paragraph 752 of…