Ti Hang Lung v. United States

Oliver, Chief Judge:

This protest relates to merchandise described on the invoice as “dried fish fins,” which the collector assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 720 (b) of the Tariff *479Act of 1930, for “Fish, prepared or preserved, not specially provided for, in immediate containers weighing with their contents not more than fifteen pounds each.” Plaintiff claims that the merchandise is properly classifiable under the provision for “Shark fins” in paragraph 717 (c) of the Tariff Act of 1930, as modified by T. D. 50956, which, so far as…