Protests 899840-G of Howatt Brokerage Co.

U.S. Customs Court

Protests 899840-G of Howatt Brokerage Co.

14 Cust. Ct. 189

CourtUnited States Customs Court

DecidedJanuary 13, 1945

DocketNo. 49950

StatusPublished

This text of 14 Cust. Ct. 189 (Protests 899840-G of Howatt Brokerage Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protests 899840-G of Howatt Brokerage Co., 14 Cust. Ct. 189 (cusc 1945).

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Opinion

Opinion by

Keefe, J.

It was stipulated and agreed that the merchandise is similar in all material respects to that the subject of Abstracts 36724 and 38185, which records were incorporated herein. In accordance with stipulation and [190]*190following the decisions cited the court held that the collector should compute the duty at the 35 percent rate under paragraph 710 upon the dutiable value obtained by multiplying the appraised unit of value, plus packing when not included, by the net weight of the cheese as shown by the weigher, loss 1 ounce per loaf for‘tare of foil or paper covering, or both. The protests were sustained to this extent.

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Opinion by

Keefe, J.

It was stipulated and agreed that the merchandise is similar in all material respects to that the subject of Abstracts 36724 and 38185, which records were incorporated herein. In accordance with stipulation and [190]*190following the decisions cited the court held that the collector should compute the duty at the 35 percent rate under paragraph 710 upon the dutiable value obtained by multiplying the appraised unit of value, plus packing when not included, by the net weight of the cheese as shown by the weigher, loss 1 ounce per loaf for‘tare of foil or paper covering, or both. The protests were sustained to this extent.

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Bluebook (online)

14 Cust. Ct. 189, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-899840-g-of-howatt-brokerage-co-cusc-1945.