United States v. Ernest E. Marks Co.

This appeal involves the proper classification and assessment with duty of certain merchandise consisting of fish balls imported from Norway on May 15, 1939. The merchandise was classified and assessed with duty by the Collector of Customs at the port of Chicago at 25 per centum ad valorem under the provisions of paragraph 718 (b) of the Tariff Act of 1930.

The importer, appellee, protested against such assessment of duty, claiming the merchandise, by virtue of the generalization clause contained in the Reciprocal Trade Agreement Act of June 12, 1934 (48 Stat. 943), to be dutiable at 15 per…