Chong Kee Jan Co. v. United States

Wilson, Judge:

The merchandise here under protest (plaintiffs’ illustrative exhibit 1) consists of small %-pound packages of dried, salted fish, wrapped in a cellophane container (not airtight), which *139are then packed in a larger cardboard or wooden container. The importation was assessed with duty at the rate of 25 per centum ad va-lorem under paragraph 719(5) of the Tariff Act of 1930 as fish, in immediate containers (not airtight) weighing with their contents not more than 15 pounds each. Plaintiffs, in this case, claim that the “immediate container” for the purpose of duty assessment is the…