Amende-Schultz v. United States

Wilson, Judge:

These cases involve the classification of certain merchandise described on the invoices as “Frozen Skinless, Boneless *143Cod Fillet Slabs.” The importation was assessed for duty at 2% cents per pound under paragraph 717 (b) of the Tariff Act of 1930 as “Fish, fresh or frozen * * * filleted, skinned, boned, sliced, or divided into portions, not specially provided for.” The importer challenges the correctness of the classification and duty assessment and contends that the involved merchandise is identical to the fish product under consideration in the case of The Lee Herrmann Co.,…