Case: Canada Packers, Inc., et al. v. United States
Abbreviation: Canada Packers, Inc. v. United States
Decision Date: 1956-11-15
Docket Number: No. 60356; protests 242152-K, etc. (New York)
Citation: 37 Cust. Ct. 419
Volume: 37
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Canada Packers, Inc., et al. v. United States,
Judges: 
Pages: 419–419

Head Matter:
Before the Third Division,
November 15, 1956
No. 60356.
protests 242152-K, etc. (New York).
Canada Packers, Inc., et al. v. United States,

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, following a Bureau of Customs ruling, had the review period not expired, the collector would have made an allowance equal to 20 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 Syi 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.