Wilcon v. United States

CliNE, Judge:

This is a protest arising at the port of Boston against the collector’s assessment of duty on fish cakes imported from Canada at the rate of 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930, as a mixture of fish and vegetables. It is claimed that the merchandise is properly dutiable at 2}i cents per pound, but not less than 12}£ nor more than 25 per centum ad valorem under paragraph 720 (b) of said tariff act, as modified by the trade agreement with Canada, T. D. 49752.

The pertinent provisions of the tariff act are as follows:

Pae. 775. * * * soups, soup…