Arnold Sorensin Co. v. United States

WmsoN, Judge:

The imported merchandise in this case consists of certain fish, designated as “Dantsh Sprats in Oil” on the commercial invoice and “Sprats in Oil” on the consular invoice. The collector classified the importation under paragraph 718 (a) of the Tariff Act of 1930 as fish in oil and levied duty thereon at the rate of 30 per centum ad valorem. Under the protest, the importer claims the involved product properly classifiable under paragraph 718 (a), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, supplemented by Presidential…