Atalanta Trading Corp. v. United States

JohnsoN, Judge:

This is a protest against the collector’s assessment of duty on frozen frog legs imported from Cuba at 8 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as modified by the exclusive trade agreement with Cuba, T. D. 51819. Various claims were made in the protest but those relied upon by the plaintiff are (1) that the merchandise is dutiable at lK cents per pound as fish under paragraph 717 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, by virtue of the similitude clause of paragraph 1559, or (2) at 3…