
    Before the Third Division,
    October 15, 1959
    No. 63440.
    protests 317137-K, etc. (New York).
    M. H. Greenebaum, Inc., and Rietmann Pilcer Co. et al. v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those the subject of Abstract 60346, the merchandise was held dutiable at 3% cents per pound under paragraph 703, Tariff; Act of 1930, upon the basis of the weight of the contents of the tins, less an allowance for gelatinous substance equal to 20 percent of the contents of each tin.  