Case: Atalanta Products Corp. v. United States
Abbreviation: Atalanta Products Corp. v. United States
Decision Date: 1957-10-08
Docket Number: No. 61244; protest 293247-K (Los Angeles)
Citation: 39 Cust. Ct. 450
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Atalanta Products Corp. v. United States,
Judges: 
Pages: 450–451

Head Matter:
Before the Third Division,
October 8, 1957
No. 61244.
protest 293247-K (Los Angeles).
Atalanta Products Corp. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that the merchandise consists of boned ham, hermetically sealed, packed in gelatinous pickling solution; that the net weight is the assessed weight, less 10 percent, the maximum weight being 10 percent less than the assessed weight; and that the merchandise is the same in all material respects as that the subject of Axel Stokby et al. v. United States (4 Cust. Ct. 343, C. D. 358). On the record presented and following the decision cited, the merchandise was held dutiable at 3}{ cents per pound under paragraph 703, Tariff Act of 1930, upon the basis of the assessed weight, less an allowance for gelatinous pickling solution equal to 10 percent of the assessed weight.