Cellas (Inc.) v. United States

The merchandise in this case is antipasto, composed, according to the stipulation, “of fish, olives, onions, gherkins, artichokes, and oil.”

It was assessed for duty at 30 per centum ad valorem under that portion of paragraph 720 of the Tariff Act of 1922 which reads as follows:

Par. 720. Fish (except shellfish), by whatever name known, packed in oil or in oil and other substances, 30 per centum ad valorem; * * *

The importer protested claiming the proper classification to be under that portion of the same paragraph (720) which reads:

* * * all fish (except shellfish), pickled, salted, smoked,…