United States v. Kagawa & Co.

Martin, Judge,

delivered tbe opinion of the court:

Tbe merchandise in this case was imported from Japan under tbe tariff act of 1909. It is called “Kazunoko” and consists of tbe roe of tbe herring in a dried condition.

*389The collector classified the article as preserved fish roe, dutiable as such under paragraph 270 of the act, and accordingly assessed the same with duty at the rate of 30 per cent ad valorem.

The importers protested against the assessment, claiming free entry for the merchandise as fish eggs under paragraph 560 of the act.

The protest was submitted to the Board of General Appraisers…