United States v. Conkey

This appeal involves the classification of frozen lamb imported from the Argentine.

Duty was assessed by the collector at the port of Boston at 4 cents per pound, under paragraph 702 of the tariff act of 1922, as “fresh lamb.” The importers protested, claiming that it was dutiable at 20 per cent ad valorem under paragraph 706 of the same act, as “meats prepared, or preserved.’ ’ The importers alternatively claimed that the merchandise was dutiable under paragraph 1459 of said act at 10 per cent ad valorem, or, if not so, that it was dutiable under the same paragraph at 20 per cent ad valorem.…