New England Fish Co. v. United States

Merchandise, consisting of fresh halibut and salmon packed in ice, was assessed for duty by the collector at 2 cents per pound under paragraph 717 of the Tariff Act of 1922, which reads as follows:

Par. 717. Fish, fresh, frozen, or packed in ice: Halibut, salmon, mackerel, and swordfish, 2 cents per pound; other fish, not specially provided for, 1 cent per pound.

It was claimed in the protest that the imported fish was the product of American fisheries, and, therefore, entitled to free entry under paragraph 1630, which reads as follows:

Par. 1630. Oils, animal: Spermaceti, whale, and other fish…