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November 2, 2007
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West's Key114 Customs Duties
West's Key114II Goods Subject to Duty, Rate, and Amount
West's Key114k30 Agricultural Products and Provisions
West's Key114k30(2) k. Fish.

114 Customs Duties"Bloater paste," being of a kind of herring ground into paste, and mixed with condiments and spices for use as a sauce, and also packed in small tin cans, is dutiable, under paragraph 295 of the act of 1890, 26 Stat. 587, as "fish in cans or packages made of tin," at 30 per cent. ad valorem, and not as a "sauce," under paragraph 287, at 45 per cent. ad valorem.
In re Johnson, 56 F. 822 (1893)



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Corporate Counsel's Guide to Importing Under United States Customs Laws