United States v. Makaroff

This is an appeal from a judgment of the United States Customs Court.

Caviar, consisting of the roe of the sturgeon imported in tin containers, was assessed for duty at the port of New York at 30 per centum ad valorem under paragraph 721 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 721. * * * caviar and other fish roe for food purposes, packed in ice or frozen, prepared or preserved, by the addition of salt in any amount, or by other means, 30 per centum ad valorem.

It is claimed by appellees that the merchandise is dutiable at 10 per centum a,d valorem as a…