Atalanta Trading Corp. v. United States

Donlon, Judge:

Once again we are called upon to consider the tariff classification proper for frog legs. Controversy over this issue has continued for 50 years, and there are numerous decisions.

The merchandise here is frog legs that were imported from Japan through the port of New York. These frog legs were classified under paragraph 1558 as a nonenumerated unmanufactured article and charged with duty at 10 per centum ad valorem.

The protest presents two alternative claims, both for enumerated classification. The first claim is that frog legs should be classified as game, not specially provided…