Inter-Maritime Forwarding Co. v. United States

34 Cust. Ct. 318

Opinion

Opinion by

Johnson, J.

It was stipulated that the merchandise consists of 158 men’s woven raincoats which, when imported, had a “net weight of 553 pounds.” In view of the stipulation, the collector was directed to reliquidate the entry and assess duty under paragraph 1115 (a), as modified, supra, at 37}i cents per pound and 25 percent ad valorem on the basis of a net weight of 553 pounds and to refund all’ duties taken in excess.