Hoyt v. United States

Wilson, Judge:

This appeal for reappraisement involves the proper value of certain canned clams, exported from Japan on June 18, 1952, and entered at the port of San Francisco.

The following stipulation was entered, into between counsel for the respective parties:

*581* * * That the merchandise involved herein consists of clams packed in airtight containers, cans, weighing with their contents 10 ounces each; said clams being a product of Japan, being packed in Japan, and being commonly known in the United States as baby clams.

2. In accordance with the proclamation of the President dated May 1, 1934,…