Hammond v. United States

The appellants imported, at the port of Newport, Vt., by rail, from Liverpool and Yarmouth, Nova Scotia, seven lots of herring, one of which was invoiced as “Frozen Sea Herring,” four as “Frozen Herring,” one as “Fresh Sea Herring Frozen,” and one as “Fresh Frozen Sea Herring” and all of which are stipulated to have been *252sea herring and to have been artificially frozen when imported. They were classified by the collector as other fish, not specially provided for, at 1 cent a pound, under paragraph 717 of the Tariff Act of 1922, and are claimed by the importers to be free of duty under…