Legal Opinion

Hoyt, Shepston & Sciaroni v. United States

United States Customs Court

Decided February 17, 1955No. C. D. 1682PublishedCited by 1 opinion

1Opinion of the Court

Johnson, Judge:

The protests in this case refer to a San Francisco warehouse entry, No. 557, covering 200 bales of wool on the skin, imported from Uruguay on or about November 29, 1947. According to the entry, the net weight of the merchandise was 211,734 pounds, and the clean content of the wool, estimated at 25 per centum, was 52,933 pounds. It was entered under paragraph 1102 of the Tariff Act of 1930 at 32 cents per pound, or a total of $16,938.56. The entry was liquidated on November 30, 1948, and duty was assessed on 70,423 pounds of wool at the rate of 24 cents per pound under said…

2Cases cited4 opinions

  1. Wood v. CarpenterSupreme Court of the United States · 1879
  2. Felix v. PatrickSupreme Court of the United States · 1892
  3. Curtis v. ConnlySupreme Court of the United States · 1921
  4. Wong Sang Man v. United StatesUnited States Customs Court · 1951

3Cited by1 opinion

  1. General Petroleum Corp. v. United StatesUnited States Customs Court · 1966

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