Dalquest v. United States

Donlon, Judge:

The merchandise of these cases, which were consolidated for purposes of trial, is described as sea lion carcasses and sea lion livers, imported from Canada in June 1961. The merchandise was invoiced as fresh, chunked, eviscerated sea lion carcasses and fresh *100sea lion livers, for use as food for fur bearing animals and not for human consumption.

The sea lion carcasses were assessed with duty at 3 cents per pound as meats, fresh, chilled or frozen, not specially provided for, under paragraph 706 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement…