Seeman Bros. v. United States

The merchandise involved in this appeal consists of smoked herring in tomato sauce, imported in tin containers weighing less than 15 *422pounds each, and kippered herring, imported in tin containers weighing less than 15 pounds each. It was assessed for duty by the collector at 25 per cent ad valorem under paragraph 720 of the tariff act of 1922, which reads as follows:

Par. 720. Pish (except shellfish), by whatever name known, packed in oil or in oil and other.substances, 30 per centum ad valorem; all fish (except shellfish) , pickled, salted, smoked, kippered, or otherwise prepared or preserved…