United States v. Enbun Co.

The appellee imported at the port of Los Angeles certain fish in one-half pound packages, which was returned by the collector for classification under the provision for fish “otherwise prepared or preserved, in immediate containers weighing with their contents not more than fifteen pounds each,” as provided in paragraph 720 of the Tariff Act of 1922. They are claimed in the protest to be dutiable under paragraph 718 of said "act as “dried fish.”

The competing paragraphs are as follows:

Par. 718. Salmon, pickled, salted, smoked, kippered, or otherwise prepared or preserved, 25 per centum ad…