United States v. Smith

The merchandise involved in this case consists of herring and mackerel, separately packed in sealed tin cans, and severally invoiced as fresh herring, soused herring, herring in bouillon, herring in tomato sauce; fresh mackerel, soused mackerel, and mackerel in tomato sauce.

The goods were imported under the tariff act of 1909 and were classified by the collector as “fish in tin packages.” They were accordingly assessed with duty at the rate of 30 per cent ad valorem under the provisions of paragraph 270 of the act.

The importers duly protested the assessment, claiming the importations to be…