Protest 46147-K of Enbun Co.

Cole, Judge;

This case concerns the tariff classification of certain fish described on the invoice as “Dried Fish (Hanagatsuo),” to which the protest was limited when it was called for trial at Los Angeles where the merchandise was entered. The collector classified it under the provision in paragraph 720 (b), Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 720 (b)), for “Fish, prepared or preserved, not specially provided for, in immediate containers weighing with their contents not more than fifteen pounds each,” and assessed duty at the rate of 25 percent ad valorem. Plaintiff claims…