Legal Opinion

F. W. Woolworth Co. v. United States

United States Customs Court

Decided June 3, 1949No. C. D. 1176PublishedCited by 3 opinions

1Opinion of the Court

Johnson, Judge:

This action involves the assessment of duty by the collector upon 469% dozen ladies’ linen handkerchiefs, invoiced as contained in cases 912 and 913 of a shipment consisting of four cases containing 3,700 dozen handkerchiefs from Belfast, Ireland. The plaintiff claims that none of the said handkerchiefs were imported into the United States.

The official papers in the case, which were admitted in evidence, disclose that case 913 was landed with a board broken and in bad order from the steamship “Ferncliff.” A search of the pier resulted in finding 27 packages, each labeled “5…

2Cases cited2 opinions

  1. United States v. LippmannCourt of Customs and Patent Appeals · 1922
  2. Meadows v. United StatesCourt of Customs and Patent Appeals · 1924

3Cited by3 opinions

  1. Abraham & Straus, Inc. v. United StatesUnited States Customs Court · 1951
  2. Ungerer & Co. v. United StatesUnited States Customs Court · 1952
  3. Louis Weinberg Associates, Inc. v. United StatesUnited States Customs Court · 1952

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