United States v. Delapenha

MartíN, Presiding Judge,

delivered the opinion of the court:

The merchandise now in question was invoiced as hors d’oeuvre. It is a relish consisting of a mixture of fish, pickles, olives, and peppers, packed in oil and put up in glass jars, fish being the component material of chief value. The collector assessed duty upon it at the rate of 25 per cent ad valorem under the provision for “fish, * * * packed in oil or in oil and other substances,” in paragraph 216 of the tariff act of 1913. The importers protested, claiming assessment of the merchandise at the rate of 15 per cent ad valorem as a…