Atalanta Products Corp. v. United States

U.S. Customs Court

Atalanta Products Corp. v. United States

48 Cust. Ct. 390

CourtUnited States Customs Court

DecidedMarch 28, 1962

DocketNo. 66627; protest 61/1986 (New York)

StatusPublished

This text of 48 Cust. Ct. 390 (Atalanta Products Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Atalanta Products Corp. v. United States, 48 Cust. Ct. 390 (cusc 1962).

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Opinion

Opinion by

Johnson, J.

At the trial, it was stipulated that an allowance of 12 percent should have been made for gelatinous substance on certain 3-, 4-, and 5-pound canned hams. In view of the record presented, the merchandise was held dutiable at 3% cents per pound under paragraph 703. Tariff Act of 1930, upon the basis of the net weight, less an allowance of 12 percent for the gelatin content of each can.

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Opinion by

Johnson, J.

At the trial, it was stipulated that an allowance of 12 percent should have been made for gelatinous substance on certain 3-, 4-, and 5-pound canned hams. In view of the record presented, the merchandise was held dutiable at 3% cents per pound under paragraph 703. Tariff Act of 1930, upon the basis of the net weight, less an allowance of 12 percent for the gelatin content of each can.

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Bluebook (online)

48 Cust. Ct. 390, Counsel Stack Legal Research, https://law.counselstack.com/opinion/atalanta-products-corp-v-united-states-cusc-1962.