Case: Wood, Niebuhr & Co. v. United States
Abbreviation: Wood v. United States
Decision Date: 1955-06-23
Docket Number: No. 59173; protest 240388-K (New York)
Citation: 34 Cust. Ct. 415
Volume: 34
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wood, Niebuhr & Co. v. United States,
Judges: 
Pages: 415–415

Head Matter:
No. 59173.
protest 240388-K (New York).
Wood, Niebuhr & Co. v. United States,

Opinion:
Opinion by
Wilson, J.
In accordance with stipulation of counsel that the merchandise consists of smoked sardines, packed in oil, but neither skinned nor boned, and valued at over 18 but not over 23 cents per pound, including the weight of the immediate container, the claim of the plaintiff was sustained.