Gorton's of Gloucester, Inc. v. United States

This appeal requires us to construe the provisions of paragraph 720(b) of the Tariff Act of 1930, as modified by TJD. 51802, which read:

*87Fish, prepared or preserved, not specially provided for:

In immediate containers weighing with their contents not more than fifteen pounds each_12%% ad val.

In bulk or in immediate containers, weighing with their contents more than fifteen pounds each_l¡á per lb. net wt.

The merchandise consists of something over 5,000 pounds of prepared haddock and pollack fillets, frozen under pressure in blocks weighing approximately 13y2 pounds each. Prior to freezing, the…