Case Name: Protest 37442-K of Schumacher Bros., Inc. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-16
Citations: 9 Cust. Ct. 411
Docket Number: No. 47541
Parties: Protest 37442-K of Schumacher Bros., Inc. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 411–411

Head Matter:
Before the First Division,
September 16, 1942
No. 47541.
Protest 37442-K of Schumacher Bros., Inc. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
The reduction from 1% cents to % of 1 cent per pound under paragraph 720 (a) (2) applies to "hard dry-smoked herring." The sole question therefore before the court is whether the merchandise in question, samples of which were received in evidence, is hard dry-smoked herring., Two witnesses for the plaintiff so testified, which testimony stands uneontradicted. On the record presented and following Haram v. United States (5 Cust. Ct. 159, C. D. 390) and Abstract 47465 the merchandise was held dutiable at % of 1 cent per pound as claimed.