Hudson Shipping Co. v. United States

Ekwall, Judge:

Plaintiff in this case claims a refund of duties on certain empty' bags imported from Mexico, and entered for warehouse at New York. Refund is asked on the ground that the bags were exported to Spain. It appears that these bags were intended to be used as containers of beans which were to be shipped from Mexico to the United States and thence exported to Spain. They were shipped to Mexico but arrived too late to be used in packaging the'beans and were therefore shipped back to New York on the same steamer with the beans. Entry was made for the bags under warehouse entry No.…