Pacific Trading Co. v. United States

Ekwall, Judge:

This case presents a question of the amount of duty properly assessable upon an importation of frozen frogs. The collector of customs at the port of San Francisco, where the frogs were entered, assessed duty at the rate of 6 cents a pound under the provisions of paragraph 704 of the Tariff Act of 1930, as game. Plaintiff brought this action claiming that the frogs were properly dutiable at the rate of 10 per centum ad valorem under paragraph 1558 of the same act as unenumerated unmanufactured articles.

The respective provisions of the act are in the following-language:

Pab. 704.…