Case Name: Protest 98355-K of F. W. Myers & Co., Inc. (Detroit)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-05-31
Citations: 12 Cust. Ct. 322
Docket Number: No. 49450
Parties: Protest 98355-K of F. W. Myers & Co., Inc. (Detroit).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 322–323

Head Matter:
No. 49450.
Protest 98355-K of F. W. Myers & Co., Inc. (Detroit).

Opinion:
Opinion by
Cole, J.
It was stipulated that the merchandise in question consists of salted codfish similar to that passed upon in Abstract 48574. In accordance therewith it was held dutiable, as claimed, at 1)4 cents per pound under the provision for "cod skinned or boned, whether or not dried" in paragraph 719(3) (19 U. S. C. 1940 ed. § 1001, par. 719 (3)), as modified by the Canadian Trade Agreement (T. D. 49752), rather than as classified, as "cod prepared or preserved, not specially provided for," at 12)4 percent ad valorem under paragraph 720(b) (19 U. S. C. 1940 ed. § 1001, par. 720(b)), as modified by said trade agreement.