Case Name: Atalanta Products Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-03-28
Citations: 48 Cust. Ct. 390
Docket Number: No. 66627; protest 61/1986 (New York)
Parties: Atalanta Products Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 390–390

Head Matter:
No. 66627.
Atalanta Products Corp. v. United States,
protest 61/1986 (New York).

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.