Stokby v. United States

Keeee, Judge:

In this suit the plaintiffs seek to recover customs duties assessed upon certain hams imported in hermetically sealed tins. Duty was assessed upon the contents of the tin including the *344weight of a certain jelly-like substance surrounding tbe bams. Tbe pertinent portion of tbe Tariff Act of 1930 under authority of which duty was assessed provides as follows:

Par. 703. * * * hams, and shoulders, and other pork, prepared or preserved, 3J4 cents per pound * * *.

Tbe plaintiffs claim that duty should be assessed upon tbe basis of tbe net weight of tbe bams and in determining tbe net…