Wilbur-Ellis & Co. v. United States

Keefe, Judge:

During the course of this trial a total of 73 protests were consolidated here for the reason that the merchandise covered thereby was the same materials, to wit: a commodity invoiced as fish cake or scrap and fish meal. The collector assessed the fish meal as a nonenumerated manufactured article at 20 per centum ad valorem under paragraph 1459 of the Tariff Act of 1922 and the fish cake or scrap as a waste at 10 per centum ad valorem under paragraph 1457. In protest 319610-G it was assessed at 10 per centum ad valorem as a nonenumerated unmanufactured article under paragraph 1459.