United States v. Carnegie

The appraiser describes the merchandise as “ herring milt, the male roe of a herring, put up in barrels in a solution of brine for purposes of preservation.” It was returned for duty, and accordingly assessed as preserved roe of fish at 30 per cent ad valorem under paragiaph 216, tariff act of 1913.

The importer protested against the assessment, describing the merchandise as “not preserved roe, but simply the milt of the herring-in the same condition as in the herring,” and claiming free entry for the importation under the provision for the free admission of “all other fish not otherwise…