Westergaard v. United States

Hatfield, Judge,

delivered tbe opinion of tbe court:

This is an appeal from the judgment of the United States Customs Court.

Merchandise, consisting of fish balls, fish cakes, meat balls, and meat cakes, imported in cans, was assessed for duty by the collector at the port of New York at 35 per centum ad valorem under the provision for “soups, pastes, balls, puddings, hash, and all similar forms, composed of vegetables, or of vegetables and meat or fish, or both, not specially provided for,” contained in paragraph 773 of the Tariff Act of 1922.

*300The paragraph reads as follows:

Par. 773. Vegetables,…