Bjelland Lange & Co. v. United States

Cole, Judge:

Plaintiff has presented this case as a retrial of the issue discussed in Bjelland Lange & Co., Inc. v. United States, 23 Cust. Ct. 39, C. D. 1187, affirmed in Same v. Same, 38 C. C. P. A. 53, C. A. D. 439.

Here, as there, Norwegian sild-sardines in sild-sardine oil, conced-edly herring oil, were classified under the provision in paragraph 718 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 718 (a)) for “Fish, prepared or preserved in any manner, when packed in oil or in oil and other substances, 30 per centum ad valorem.” In this case, as in the cited one, plaintiff accepts…