United States v. Makaroff

Merchandise, called “fresh caviar” and consisting of the roe of the sturgeon and imported in tin containers, was assessed for duty by the collector at 30 per centum ad valorem as prepared caviar under paragraph 721 of the Tariff Act of 1922, which reads as follows:

Par. 721. Crab meat, packed in ice or frozen, or prepared or preserved in any manner, 15 per centum ad valorem; fish paste and fish sauce, 30 per centum ad valorem; caviar and other fish roe for food purposes, packed in ice or frozen, prepared or preserved by the addition of salt in any amount, or by other means, 30' per centum ad…