Naumes Forwarding Service v. United States

U.S. Customs Court

Naumes Forwarding Service v. United States

38 Cust. Ct. 496

CourtUnited States Customs Court

DecidedMay 8, 1967

DocketNo. 60733; protests 229024-K/5047, etc. (Chicago)

StatusPublished

This text of 38 Cust. Ct. 496 (Naumes Forwarding Service 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

Naumes Forwarding Service v. United States, 38 Cust. Ct. 496 (cusc 1967).

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Opinion

Opinion by

Johnson, J.

It was stipulated that an allowance was made for gelatinous substance on certain canned hams and similar pork products equal to 10 percent of the contents of the tins, whereas there should have been an allowance of 20 percent, and that the merchandise is the same in all material respects as that the subject of Abstract 60346. In accordance with stipulation of counsel and following the cited decision, the merchandise was held dutiable at 3)4 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 20 percent of the contents of each tin.

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Opinion by

Johnson, J.

It was stipulated that an allowance was made for gelatinous substance on certain canned hams and similar pork products equal to 10 percent of the contents of the tins, whereas there should have been an allowance of 20 percent, and that the merchandise is the same in all material respects as that the subject of Abstract 60346. In accordance with stipulation of counsel and following the cited decision, the merchandise was held dutiable at 3)4 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 20 percent of the contents of each tin.

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Bluebook (online)

38 Cust. Ct. 496, Counsel Stack Legal Research, https://law.counselstack.com/opinion/naumes-forwarding-service-v-united-states-cusc-1967.