Coppersmith v. United States

Rao, Chief Judge:

The entry before the court covers 334 bales of merchandise described as gunny bags, unrepaired, split side and bottom, approximately 41 by 23.5 inches (invoice 9-2/66) and 200 bales of merchandise described as wool packs, unrepaired (invoice 10-2/66). The goods were exported from Japan for the account of Kern Bag Service, Inc., Bakersfield, California, and were sold in transit to Sierra Bag Co., also of Bakersfield. Both classes of merchandise were assessed with duty at 0.5 cent per pound and 5.5 per centum ad valorem under item 385.50 of the Tariff Schedules of the United…