Ahlbrecht & Son v. United States

These two appeals were heard together, and involve the dutiable, classification of herring. The Ahlbrecht appeal covers pickled herring packed in tins, and the Menzel appeal, smoked herring packed *472in tins. Duty was assessed thereon at 30 per cent under paragraph 270, tariff act of 1909, as “all other fish (except shellfish) in tin packages.” Paragraph 270 reads:

270. Fish (except shellfish) by whatever name known, packed in oil, in bottles, jars, kegs, tin boxes, or cans, shall be dutiable as follows: When in packages containing seven and one-half cubic inches or less, one and one-half cents…