Central Commercial Co. v. United States

Flesh of the whale in tins returned by the appraiser as whale meat was classified by the collector as “fish in tins,” and assessed for duty at 15 per cent ad valorem under paragraph 216 of the tariff act of 1913, which, in so far as pertinent to the case, reads as follows:

216. Fish, except shellfish, by whatever name known, packed in oil or in oil and other substances * * * 25 per centum ad valorem; all other fish, except shellfish,, in tin packages, not specially provided for in this section, 15 per centum ad valorem.

The importer protested against the classification of the goods and the…