United States v. Brown

The merchandise in this case is admittedly fish sounds, cleaned and split, imported at various dates in 1922 and 1923, after the Tariff Act of 1922 became effective. It was returned for duty at 25 per centum ad valorem as “fish sounds, cleaned, split, or otherwise prepared,” under the following provision of paragraph 42 of the Tariff Act of 1922:

Casein glue, agar agar, isinglass, and’’other fish sounds, cleaned, split, or otherwise prepared, and manufactures, wholly or in chief value of gelatin, glue or glue size, 25 per centum ad valorem. .•

The importers claim the goods in question to be…