Carl Fischer Musical Insts. Co. v. United States

U.S. Customs Court

Carl Fischer Musical Insts. Co. v. United States

42 Cust. Ct. 674

CourtUnited States Customs Court

DecidedJune 11, 1959

DocketReap. Dec. 9457; Entry Nos. 80811; 481210

StatusPublished

This text of 42 Cust. Ct. 674 (Carl Fischer Musical Insts. 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.

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Carl Fischer Musical Insts. Co. v. United States, 42 Cust. Ct. 674 (cusc 1959).

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Opinion

Oliver, Chief Judge:

These two appeals for reappraisement relate to certain musical instruments exported from France and entered at the port of Hew York.

Stipulated facts, upon which the cases are before me, establish that the proper basis for appraisement of the articles in question, which are represented by the invoice items marked “A” and checked “RDE,” is cost of production, as defined in section 402(f) of the Tariff Act of 1930, and that such statutory value for the merchandise is equal to the invoice 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 exported from France and entered at the port of Hew York.

Stipulated facts, upon which the cases are before me, establish that the proper basis for appraisement of the articles in question, which are represented by the invoice items marked “A” and checked “RDE,” is cost of production, as defined in section 402(f) of the Tariff Act of 1930, and that such statutory value for the merchandise is equal to the invoice values, and I so hold. Judgment will be rendered accordingly.

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42 Cust. Ct. 674, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carl-fischer-musical-insts-co-v-united-states-cusc-1959.