B. A. McKenzie & Co. v. United States

Landis, Judge:

The subject matter of this protest is 50 short tons (2,000 cartons) of frozen cooked tuna fish loins imported from Japan into the port of Tacoma, Washington.

The fish was classified by customs under item 113.56, Tariff Schedules of the United States, at the rate of 1 cent per pound as fish, prepared or preserved, not specially provided for, not in oil, in bulk or in immediate containers weighing with their contents over 15 pounds each.

It is plaintiff’s contention the fish should be admitted free of duty under item 110.10, Tariff Schedules of the United States, as frozen tuna,…