Fred B. Cooper Co. v. United States
This text of 44 Cust. Ct. 344 (Fred B. Cooper Co. 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.
Opinion
Opinion by
It was stipulated that an allowance was made for gelatinous substance on certain canned hams and similar pork products equal to 8 or 10 percent of the contents of the tins, whereas there should have been an allowance of 12 percent. In accordance with stipulation of counsel and following Axel Stokby et al. v. United States (4 Cust. Ct. 343, C.D. 358), the merchandise was held dutiable at 3% cents per pound under paragraph 703, Tariff Act of 1930, upon the basis of the net weight of the contents of the tins, less an allowance for gelatinous substance equal to 12 percent of the contents of each tin.
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44 Cust. Ct. 344, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fred-b-cooper-co-v-united-states-cusc-1960.