Calcon Importing Co. v. United States

U.S. Customs Court

Calcon Importing Co. v. United States

42 Cust. Ct. 634

CourtUnited States Customs Court

DecidedMay 12, 1959

DocketReap. Dec. 9418; Entry Nos. DE 6456; DE 9273

StatusPublished

This text of 42 Cust. Ct. 634 (Calcon Importing Co. 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

Calcon Importing Co. v. United States, 42 Cust. Ct. 634 (cusc 1959).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain toys exported from Western Germany and entered at the port of Los Angeles, Calif.

Stipulated facts, upon which the case has been submitted, establish that foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, is the proper basis for appraisement of the merchandise in question, and that such statutory value for these items is the unit invoiced values, less nondutiable charges, packing included, and I so hold.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain toys exported from Western Germany and entered at the port of Los Angeles, Calif.

Stipulated facts, upon which the case has been submitted, establish that foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, is the proper basis for appraisement of the merchandise in question, and that such statutory value for these items is the unit invoiced values, less nondutiable charges, packing included, and I so hold.

Judgment will be rendered accordingly.

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Bluebook (online)

42 Cust. Ct. 634, Counsel Stack Legal Research, https://law.counselstack.com/opinion/calcon-importing-co-v-united-states-cusc-1959.