Atalanta Products Corp. v. United States

U.S. Customs Court

Atalanta Products Corp. v. United States

48 Cust. Ct. 390

United States Customs Court·Decided March 28, 1962·No. No. 66627; protest 61/1986 (New York)·Published

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.

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

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