Strohmeyer & Arpe Co. v. United States

The merchandise involved in this case was reported by the appraiser to be “fresh mackerel packed in ice in packages containing less than 100 pounds (the regular half-barrel quantity).” The appraiser returned the same for duty as fish in packages of less than one-half barrel dutiable at 30 per cent ad valorem under paragraph 270, act of 1909. Duty was assessed upon the importation in accordance with this return.

*332The importers duly filed their protest against the assessment, claiming duty upon the merchandise at the rate of 1 cent per pound under the provision for “mackerel, * * * fresh,” in…