Conkey v. United States

This is an appeal from a judgment of the United States Customs Court. The merchandise involved consists of frozen lamb imported from the Argentine. It was assessed for duty by the collector at 4 cents per pound as fresh lamb under the provisions therefor in paragraph 702 of the Tariff Act of 1922.

The paragraph reads as follows:

Par. 702. Sheep and goats, $2 per head; fresh mutton and goat meat, 2J^ cents per pound; fresh lamb, 4 cents per pound.

The importers contend that the merchandise is dutiable at 20 per centum ad valorem as “meats, * * * prepared or preserved, not specially provided for,”…