B. A. McKenzie & Co. v. United States

Watson, Judge:

The merchandise in the case at bar consists of frozen cooked tuna fish loins, which were classified under paragraph 720 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as fish prepared or preserved, not specially provided for, in bulk or in immediate containers, weighing with their contents more than 15 pounds each and 'assessed with duty at the rate of 1 cent per pound. Plaintiff contends that said merchandise should be admitted free of duty under the provision of paragraph 1756 of the Tariff Act of 1930, as tuna fish fresh…