Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-10-16
FISH ROE IS FISH
RULING OF OUR COLLECTOR
Ii UPHELD BY APPRAISERS
DECISION ON PROTEST MADE BY
S. koJlMA ON lMPORTA-
TioNS FROM IA.
PAN.

The New York Board of General Ap.
Ipraisers has rendered a decision in the
protest of S. Kojima against the deci
sion of Collector Stackable as to du.
tiles charged against fish roe imported
in the City of Picking October 10, 1900.
The Board holds that fish roe. pre-.
served for food purposes is dutiable
as fish.
The opinion by Fischer, General APP
praiser. says: The merchandise in
question consists of dried fish roo
packed in tins. The local appraiser
returned the article as dried fish,
and duty was assessed thereon at the
rate of threefourths OF 1 cent per
pound under the provisions of para
lgraph 26l of the Act of July "a, 1897,
and the importer claims that the same
is properly dutiable at the rate of 20
lper cent ad valorem, under the provi
sions of Section 6, as an unenumerated
manufactured article.
The question as to the dutiable
character of fish roe under the Act Of
1890 has been twice decided by this
ipoard Under that Act the merchan.
disc was provided for in the free list
as fish eggs without limitation. and the
BOARD boId In r. 5o5 IT n ,1OGo,
land r. 9sa= ,T n 1916, that tho
same was entitled to free entry. al.
though dried, sailed, and smoked, and
l,horoh,, ob,nood IN ,boir character
lIr,dor ,ho nroso,, 40, bowovor tho
question IL prosorted IN n now lipht
lThe nrovisions nj r.ragrapb $40 NJ
l,bo ,reo l,st coyorirg ssh eggs oxco,ts
l"ssh roo nroso,,od y,r ,ood nurrosos ,
lana Will srob Act roo 70 thns ~
nress,v taI;on out of tho nrovisiors or
ltbe ,rco lie, I, 10 M, nroyidcd ro. In
Tho du,iabIo lie, he name and tho
Iouest,on ~ bo do,ormIrod ia 10 seb
roo dutiahIo no ssb mr. 10 I, dutiahlc
lac n non.orumorated manurac,ured ar.
l,ioio a. oioir,od In Tho rro,os,
Tho r,orohord,so 10 dr,od esb roo
,ooI,od +, ,ins ond IL ooroodod 70 ho
rronorod Co.. GOOD n,rrosos EIsb zoo
lbaing nor, NJ ssb is oIossisahIo ne
asb TO-, M dir,oror,io,,or CON h., nado
,Latwoo, All ord nar,a ,horoo, In
l,oo, non, ,orio,io, =, ssh conc moi,
od r,i,,s thoir boads and toi,s ord oro
or,,od IN so,a yoriot,os orI,, nor.
l,iors -, asb oro racI,od In cors and
Lea dIearontta,a hotroa, ,,hor,, al anI
,or,ia,, ~ asb u.ortd dos,ro,. r,an,,
rro,,is,or. -, ,ho ssh sohodmio In pn.
lola - Nto,oro r5o T. 600, ord /,
Iro Iobrsnr IA rod non 600, hIoot.
, or mast. n rronoro,ion made nv Grind.
INC Gsb ord ec,soripg tho came with
sriccs wos boId IN ho dr,iohIo a. esh
land I'm q A 45oS TT II o175S, fish
halls rocI,od I'm tins woro hold m no
ldutiahIo ~ ssb IN tire FolInying
those rulings the mercbopdiso is cIoar.
~ dutiabIe as ssb brt II IL NOT Din.
liable as driad ssb nc assessed In
lin 70 Jobnson Csunral tho court hold
that tho nrovisIon for fish in tins was
imore snecI6c tbon tho nrovision for
"sfh. fresh smoked. dried sailed
, picklod mr. frozen" as nroyidcd for in
, paragraph POI. under which the CLASH.
living officer assessed tho merchandise
before Ms. .Iudpo Iacombe in that
, ease said that Cnnpross onnornntIv in.
tended mot so much TO Law the duty
ION fish but IN Law the duty unon tho
tin cans that brought the fish in. This
ruling was followed in G. A. 47I3 IT.
/ ID. 2241p.
This Board held in G.. A. 5l2O IT.
ID ,23G57, that canned fish roe, de.
signed for Use as food. was dutiabIe at
the rate of 90 per cent ad valorYm
, under the provisions of Section 6. as
l. ..-.. -. 5000 .....s......al 49,.