Hudson Shipping Co. v. United States

Wilson, Judge:

The merchandise at bar consists of. “frozen red snappers, beheaded, eviscerated, with scales and fins removed” (R. 2). It was classified by the collector under paragraph 720 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, at the rate of 12% per centum ad valorem, as fish, prepared or preserved, in immediate containers weighing with their contents not more than 15 pounds each.

Plaintiff claims the merchandise properly dutiable at the rate of 1 cent per pound under paragraph 717 (a) of the said act as “Fish, fresh or frozen * *…