Moscahlades Bros. v. United States

The sole issue proffered by this appeal presents the inquiry, When is fish roe “ preserved ” within the provisions of paragraph 216 of the tariff act of 1913, levying duty upon “ caviar and other preserved roe of fish”? The appellants, importers, maintain the importation, which was of fish roe, entitled to free entry under paragraph 478 of that act as “ eggs of * * * fish.” The board overruled the protests, remarking:

The importers’ counsel points out in his brief that the issue here is the same as that suggested by the Court of Customs Appeals in United States v. Adams Express Co. (2 Ct.…