United States v. American Express Co.

De Vries, Judge,

delivered tbe opinion of the court:

The merchandise is caviar imported in tins. It was assessed for dutiable purposes at 30 per cent, ad valorem under the appropriate provision of paragraph 270 of the tariff act of 1909, which reads:

270. * * * Caviar, and other preserved roe of fish, thirty per centum ad valorem.

*96The allegations of the importer, appellee here, is that the merchandise is entitled to free entry under paragraph 560 of the act, which provides:

560. Eggs of birds, fish, and insects (except fish roe preserved for food purposes): * * *

The board sustained the protest…