Bjelland, Lange & Co. v. United States

Cole, Judge:

Merchandise invoiced as sild-sardines in oil of Norwegian sild-sardines was classified under paragraph 718 (a) of tbe Tariff Act of 1930 (19 U. S. C. § 1001, par. 718 (a)), which-provides for “Fish, prepared or preserved in any manner, when packed in oil or in oil and other substances, 30 per centum ad valorem.”

Plaintiff accepts this classification and directs its protest against the assessment of 1){ cents per pound imposed under the provision for “herring oil” in section 2491 (a) of the Internal Revenue Code (26 U. S. C. §2491 (a)), as modified by the trade agreement with *40Iceland…