Case: The Borregaard Co., Inc., and F. L. Kraemer & Co. v. United States
Abbreviation: Borregaard Co. v. United States
Decision Date: 1958-01-15
Docket Number: No. 61471; protests 282920-K, etc. (New York)
Citation: 40 Cust. Ct. 418
Volume: 40
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: The Borregaard Co., Inc., and F. L. Kraemer & Co. v. United States,
Judges: 
Pages: 418–418

Head Matter:
Before the Third Division,
January 15, 1958
No. 61471.
The Borregaard Co., Inc., and F. L. Kraemer & Co. v. United States,
protests 282920-K, etc. (New York).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respect as those the subject of R. J. Saunders & Co., Inc. v. United States (37 Cust. Ct. 267, C. D. 1834), the collector was directed to reliquidate the entries, assessing duty upon the basis of the unit appraised value per conditioned pound or kilo, multiplied by the total number of conditioned pounds or kilos in each shipment.