Carl Fischer Musical Instrument Co. v. United States

U.S. Customs Court

Carl Fischer Musical Instrument Co. v. United States

45 Cust. Ct. 536

CourtUnited States Customs Court

DecidedOctober 27, 1960

DocketReap. Dec. 9822; Entry Nos. 19901; 38044

StatusPublished

This text of 45 Cust. Ct. 536 (Carl Fischer Musical Instrument 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

Carl Fischer Musical Instrument Co. v. United States, 45 Cust. Ct. 536 (cusc 1960).

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Opinion

Oliver, Chief Judge:

These two appeals for reappraisement relate to certain musical instruments, represented by the invoice items marked “A” and checked “EDE,” that were exported from Paris, France, and entered at the port of New York.

Stipulated facts, upon which the appeals have been submitted, establish that the proper basis for appraisement of the articles in question, as hereinabove identified, is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the invoice unit values, and I so hold.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

These two appeals for reappraisement relate to certain musical instruments, represented by the invoice items marked “A” and checked “EDE,” that were exported from Paris, France, and entered at the port of New York.

Stipulated facts, upon which the appeals have been submitted, establish that the proper basis for appraisement of the articles in question, as hereinabove identified, is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the invoice unit values, and I so hold.

Judgment will be rendered accordingly.

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45 Cust. Ct. 536, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carl-fischer-musical-instrument-co-v-united-states-cusc-1960.