Wilbur-Ellis Co. v. United States

This is an appeal from two separate judgments of the Third Division of the United States Customs Court (C. D. 153 and Abstract 41147) holding certain fish cake or scrap, imported at the ports of Los Angeles and San Francisco, California, and Seattle, Washington, dutiable at 10 per centum ad valorem as waste, not specially provided for, under paragraph 1457 of the Tariff Act of 1922, as assessed by the collectors at those ports, rather than free of duty as substances *233used chiefly for fertilizer, under paragraph 1583 of that act, as claimed by the importers (appellants).

The paragraphs in…