United States v. Sheldon & Co.

Merchandise, called “lobster paste,” was assessed' for duty by the-collector as “fish paste” at 30 per centum* ad valorem under par*319agraph 721 of the Tariff Act of 1922, the pertinent part of which is as follows:

• Par. 721. * * * fish paste and fish sauce, 30 per centum ad valo-rem; * * * , w '

The importer claimed in the protests that the merchandise was free of duty under paragraph 1662 of the Tariff Act of 1922, as lobsters, prepared or preserved in any manner.

Paragraph 1662 reads as follows:

Par. 1662. Shrimps, lobsters, and other shellfish, fresh, frozen, packed in ice, or prepared or…