Protest 48640-K of Ti Hang Lung

Opinion by

Cline, J.

At the original hearing the United States examiner testified that the merchandise consisted of “just dry frog; whole frogs, dried.” It was held that the collector’s classification was incorrect since frogs are not meats, following Pacific Trading Co. v. United States (8 Cust. Ct. 221, C. D. 610), and that the merchandise was dutiable at 20 percent under paragraph 1558 as unenumerated articles. However, since no testimony was introduced to show by what process the frogs were dried, it was held that they were dutiable as manufactured articles. At the rehearing the examiner…