United States v. Rosenstein

The Board of General Appraisers held the importation dutiable under paragraph 272 of the tariff act of 1909, which reads as follows:

Herrings, pickled or salted, smoked or kippered, one-half of one cent per pound;herrings, fresh, one-fourth of one cent per pound; eels and smelts, fresh or frozen, three-fourths of one cent per pound.

*305The Government claims that they are dutiable under paragraph 270, which, after providing for fish packed in oil, etc., reads:

All other fish (except shellfish) in tin packages, thirty per centum ad valorem; fish in packages, containing less than one-hall barrel, and…