Case: Baltic Trading Co., Ltd., et al. v. United States
Abbreviation: Baltic Trading Co. v. United States
Decision Date: 1959-12-11
Docket Number: No. 63597; protests 58/19909, etc. (New York)
Citation: 43 Cust. Ct. 428
Volume: 43
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Baltic Trading Co., Ltd., et al. v. United States,
Judges: 
Pages: 428–428

Head Matter:
No. 63597.
protests 58/19909, etc. (New York).
Baltic Trading Co., Ltd., 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 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 content of each tin.