Atalanta Trading Corp. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, C. D. 1815, overruling the importer’s protest and sustaining the collector’s classification of the merchandise involved, consisting of frog legs imported from Japan, as a non-enumerated unmanufactured article under paragraph 1558 of the Tariff Act of 1930. It is contended by the importer, the appellant here, that classification should have been made either directly or by similitude as “other game” under paragraph 704 of the 1930 Act as modified by T. D. 51802 or, alternatively, by similitude, as fish under…