Case Name: Inter-Maritime Forwarding Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-03-24
Citations: 34 Cust. Ct. 318
Docket Number: No. 58876; protest 208865-K (New York)
Parties: Inter-Maritime Forwarding Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 318–318

Head Matter:
No. 58876.
protest 208865-K (New York).
Inter-Maritime Forwarding Co., Inc. v. United States,

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.