United States v. Pew Fisheries Co.

Hake sounds, imported into the United States from Canada, were assessed for duty by the collector at the port of Boston at 25 *404per cent ad valorem as “fish, sounds, cleaned, split, or otherwise prepared,” under paragraph 42 of the Tariff Act of 1922, which reads as follows:

Par. 42. Edible gelatin, valued at less than 40 cents per pound, 20 per centum ad valorem, and 3J4 cents per pound; valued at 40 cents or more per pound, 20 per centum ad valorem and 7 cents per pound; gelatin, glue, glue size and fish glue, not specially provided for, valued at less than 40 cents per pound, 20 per centum ad…