Bjelland, Lange & Co. v. United States

Worley, Judge,

delivered tbe opinion of the court:

This is an appeal from the judgment of the United States Customs Court, First Division, pursuant to its decision, C. D. 1383..Merchandise consisting of 3,000 cases of sild-sardines packed in sild-sardine oil (herring oil) was imported into this country from Norway and classified and assessed for duty under paragraph 718 (a) of the Tariff Act of 1930 as “Fish, prepared or preserved in any manner, when packed in oil or in oil aDd other substances, 30 per centum ad valorem.” In addition, assessment was made under sections 2490 and 2491 of the…