Russo & Co. v. United States

Barbee,, Judge,

delivered tbe opinion of the court:

The merchandise here is called “antipasto.” It was assessed by the collector as fish in oil in tins at 25 per cent ad valorem under paragraph 216 of the tariff act of 1913, the relevant parts of which are:

Fish, except shellfish, by whatever name known, packed in oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or cans, 25 per centum ad valorem; and all other fish, except shellfish, in tin packages, not specially provided for in this section, 15 per centum ad valorem; * * *

Importers protested, claiming therein, as set…