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