A. W. Ronald, Inc. v. United States
This text of 47 Cust. Ct. 465 (A. W. Ronald, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This appeal for reappraisement relates to certain sunglasses, exported from Italy and entered at the port of New York.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(b) of the Tariff Act of 1980, as amended by the Customs Simplification Act of 1956 (91 Treas. Dec. 295, T.D. 54165), and that such statutory value therefor is $4.41 per dozen, packed, and I so hold.
Judgment will be rendered accordingly.
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47 Cust. Ct. 465, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-w-ronald-inc-v-united-states-cusc-1961.