Iceland Products, Inc. v. United States

Wilson, Judge:

The merchandise in this case, which was imported from Iceland, was invoiced as “Fish Bits.” The goods were classified by the collector under the provisions of paragraph 717 (b) of the Tariff Act of 1930 as “Fish filleted — Rosefish,” and assessed with duty at 2)4 cents per pound. Plaintiffs claim that the so-called 1 ‘Fish Bits” are not properly classifiable under the common meaning of any of the fish items enumerated in paragraph 717 (b), supra, but are dutiable under paragraph 720 (b), as modified by the General Agreement on Tariffs and Trade, T. D. 51802, which provides for…