Chee Chong & Co. v. United States

Fish fried in lard and packed in tins with salt was classified by the collector' of customs at the port of San Francisco as “other *557fish in tins” and was assessed for duty at 30 per cent ad valorem under the provisions of paragraph 270 of the tariff act of 1909, which paragraph reads as follows:

270. Fish, (except shellfish) by whatever name known, packed in oil, in bottles, jars, kegs, tin boxes, or cans, shall be dutiable as follows: When in packages containing seven and one-half cubic inches or less, one and one-half cents per bottle, jar, keg, box, or can; containing more than seven and…