Air Express International Agency, Inc. v. United States

Ekwall, Judge:

Plaintiff herein claims that duty which was assessed on 90 alarm clocks should be refunded for the reason that said clocks were exported under customs supervision. The collector assessed duty at the rate of $1 each, plus a tax of 65 percent ad valorem and 3 cents per pound, as being in chief value of copper, under paragraph 368 of the Tariff Act of 1930 and I. R. C. 3425.

At the trial held at the port of Miami counsel entered into the following stipulation:

It was further agreed that no marking duty was imposed and that the sole question in issue is whether the 90 clocks are…