Richter Bros. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, pursuant to its decision, Abstract No. 59993, overruling the protest of the importer and sustaining the action of the Collector of Customs in imposing a duty of 30 per centum ad valorem on the imported merchandise under paragraph 718 (a) of the Tariff Act of 1930 as “Fish, prepared or preserved in any manner, when packed in oil or in oil and other substances.”

Appellant claimed in his protest that the imported merchandise should have been classified as “Fish, prepared or preserved in any manner, * * *…