Wilbur-Ellis Co. v. United States

This is an appeal from a judgment of the United States Customs Court overruling two protests of appellants against the classification for duty purposes by the collector at the port of Seattle of certain shipments of fish meal from Canada.

The issues herein are concisely stated in the decision of the lower court, as follows:

* * * The merchandise in protest 346562-G consists of fish-cake meal made from fish cake, the residue from the expression of the oil from pilchards or sardines, and that from the expression of the oil from salmon. The merchandise in protest 178437-G consists of fish-cake…