Inter-Maritime Forwarding Co. v. United States

Opinion by

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.