Edward I. Petow & Son v. United States

Keefe, Judge:

The merchandise involved here consists of certain fresh sea herring scales imported in bulk at the subport of Eastport, *19Maine. The collector assessed duty thereon at 10 per centum ad .valorem under paragraph 1558 of the Tariff Act of 1930 as- a non-enumerated unmanufactured article, providing as follows:

Par. 1558. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, * * *.

The plaintiff claims that the merchandise is entitled to free entry under the following…