Legal Opinion

Protest 45014-K of Geo. S. Bush & Co.

United States Customs Court

Decided February 5, 1943No. 47993Published

1Opinion of the Court

Cole, Judge:

Certain fish exported from Japan and imported at the port of Seattle, Wash., were assessed with duty at the rate of 25 percent ad valorem under the provision in paragraph 719 (5), Tariff Act of 1930, for “Fish, pickled or salted, * * * in immediate containers (not air-tight) weighing with their contents not more than fifteen pounds each * * Plaintiff claims that the merchandise is properly dutiable at 1)4 cents per pound under the provision in paragraph 717 (c) of the same act for fish, dried and unsalted.

Samples of the three items in dispute were admitted in evidence. The…

2Cases cited1 opinion

  1. United States v. HammondCourt of Customs and Patent Appeals · 1928

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