Pacific Trading Co. v. United States

Eicwall, Judge:

This case involves an entry of frozen frogs which was imported at the port of Los Angeles, Calif., and entered on a pro forma invoice. They were held by this court in Abstract 48522 to be properly dutiable at 10 per centum ad valorem as nonenumerated unmanufactured articles under paragraph 1558 of the Tariff Act of 1930, rather than at 6 cents per pound as frozen meat under paragraph 706 of the same law, as classified by the collector. The collector, in conformity with the judgment of this court, reliquidated upon the value expressed on the entry which was in United States…