Arthur J. Fritz & Co. v. United States

Rosenstein, Judge:

This case involves the proper tariff classification of frozen brine shrimp (artemia salina) exported from Saskatchewan, Canada, and entered at the port of Blaine, Washington, in 1965 and 1966.

The merchandise was assessed under item 184.75 of the Tariff Schedules of the United States (TSUS) as other animal feeds, and ingredients therefor, not specially provided for, at ten per centum ad valorem. Plaintiff claims that the shipments are entitled to entry free of duty under TSUS item 184.55 as dead fish, not fit for human con*265sumption.1 The pertinent provisions of the tariff…