United States v. Post Fish Co.

The merchandise imported in this case consists of fish roe for food purposes. It was classified for duty by the collector at 30 per centum ad valorem under paragraph 721, Tariff Act of 1922. The importer protested, claiming the same to be free under paragraph 1569 as eggs, or, in the alternative, dutiable at 10 per centum ad valorem under paragraph 1459 of said act, as raw or unmanufactured articles not enumerated.

The court below sustained the protest and held the goods free under said paragraph 1569. From this judgment the Government appeals, insisting the collector’s classification should…