United States v. Geo. S. Bush & Co.

This is an appeal from a judgment of the United States Customs Court holding certain so-called “fish meal” free of duty as “Fish imported to be used for purposes other than human consumption” under paragraph 1575 of the Tariff Act of 1922, as claimed by the importer, rather than dutiable at 20 per centum ad valorem as a non-enumerated manufactured article under paragraph 1459 of that act, as assessed by the collector at the port of Seattle, Wash.

It was alternatively claimed in the protests, among other things, that the merchandise was free of duty as “guano” under paragraph 1583 of that act,…