American Roland Corp. v. United States

U.S. Customs Court

American Roland Corp. v. United States

54 Cust. Ct. 598, 1965 Cust. Ct. LEXIS 2511

CourtUnited States Customs Court

DecidedApril 6, 1965

DocketReap. Dec. 10940; Entry No. 885736, etc.

StatusPublished

This text of 54 Cust. Ct. 598 (American Roland Corp. 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.

Bluebook

American Roland Corp. v. United States, 54 Cust. Ct. 598, 1965 Cust. Ct. LEXIS 2511 (cusc 1965).

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Opinion

Wilson, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the respective parties:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the Plaintiff and the Assistant Attorney General for the United States, Defendant, subject to the approval of the Court, that:

1. The merchandise marked “A” and initialed ECA by Examiner E. Alfano on the invoices herein consists of Ascorbic Acid, exported from Denmark to the United States during the period from August 31, 1963 through December 30,1963.

2. Ascorbic Acid is on the final list promulgated by the Customs Simplification Act of 1956, published as T.D. 54521 in the Federal Register, issue of January 20,1958.

3. At the time of exportation of such merchandise, its export value within the meaning of Section 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, was less than its foreign value within the meaning of Section 402a (c) of that Act.

4. At the time of exportation to the United States of the merchandise herein, the market value or the price at which such- or similar merchandise was freely offered for sale for home consumption to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings [599]*599of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, was as follows:

Period Value

8/31/63 to 9/30/63 25.75 D.K. per kilo plus $0.02 per kilo Phg.

10/1/63 to 12/30/63 24.50 D.K. per kilo plus $0.02 per kilo pkg.

5. The appeals for reappraisement, as enumerated on Schedule A annexed hereto, may be submitted on this stipulation.

On the agreed facts, I find and hold foreign value, as that value is defined in section 402a (c) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, to be the proper basis for the determination of the value of the merchandise here involved and that such value on the respective dates of exportation was as follows:

Period Value

8/31/63 to 9/30/63 25.75 D.K. per kilo plus $0.02 per kilo pkg.

10/ 1/63 to 12/30/63 24.50 D.K. per kilo plus $0.02 per kilo pkg.

Judgment will issue accordingly.

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Wilson, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the respective parties:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the Plaintiff and the Assistant Attorney General for the United States, Defendant, subject to the approval of the Court, that:

1. The merchandise marked “A” and initialed ECA by Examiner E. Alfano on the invoices herein consists of Ascorbic Acid, exported from Denmark to the United States during the period from August 31, 1963 through December 30,1963.

2. Ascorbic Acid is on the final list promulgated by the Customs Simplification Act of 1956, published as T.D. 54521 in the Federal Register, issue of January 20,1958.

3. At the time of exportation of such merchandise, its export value within the meaning of Section 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, was less than its foreign value within the meaning of Section 402a (c) of that Act.

4. At the time of exportation to the United States of the merchandise herein, the market value or the price at which such- or similar merchandise was freely offered for sale for home consumption to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings [599]*599of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, was as follows:

Period Value

8/31/63 to 9/30/63 25.75 D.K. per kilo plus $0.02 per kilo Phg.

10/1/63 to 12/30/63 24.50 D.K. per kilo plus $0.02 per kilo pkg.

5. The appeals for reappraisement, as enumerated on Schedule A annexed hereto, may be submitted on this stipulation.

On the agreed facts, I find and hold foreign value, as that value is defined in section 402a (c) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, to be the proper basis for the determination of the value of the merchandise here involved and that such value on the respective dates of exportation was as follows:

Period Value

8/31/63 to 9/30/63 25.75 D.K. per kilo plus $0.02 per kilo pkg.

10/ 1/63 to 12/30/63 24.50 D.K. per kilo plus $0.02 per kilo pkg.

Judgment will issue accordingly.

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Bluebook (online)

54 Cust. Ct. 598, 1965 Cust. Ct. LEXIS 2511, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-roland-corp-v-united-states-cusc-1965.