Chase Bottle & Supply Corp. v. United States

U.S. Customs Court

Chase Bottle & Supply Corp. v. United States

23 Cust. Ct. 263, 1949 Cust. Ct. LEXIS 1178

CourtUnited States Customs Court

DecidedAugust 4, 1949

DocketNo. 7727; Entry Nos. 799833; 801880/2; 809723

StatusPublished

This text of 23 Cust. Ct. 263 (Chase Bottle & Supply 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

Chase Bottle & Supply Corp. v. United States, 23 Cust. Ct. 263, 1949 Cust. Ct. LEXIS 1178 (cusc 1949).

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Opinion

Lawrence, Judge:

The three appeals listed in schedule “A,” hereto attached and made a part hereof, involve the question of the proper value of certain bottle caps imported from Holland.

Said appeals have been submitted for decision upon a stipulation in which it has been agreed that the issues herein are the same in all material respects as the issues in Budde & Westermann v. United States, 22 Cust. Ct. 441, Reap. Dec. 7699, and the record in that case has been admitted in evidence herein. Counsel have also agreed upon certain values as representing the price at which such or similar merchandise was freely offered for sale 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, for exportation to the United States, and that there was no higher foreign value.

Upon the agreed statement of facts, and following the cited authority, I find the proper dutiable export value of the bottle caps in question to be:

Gold bronze_ 30/45 FL 6.85

Colored wax_ 30/45 FL 6.55

Bronze..__ 29/53 FL 8.35

all net packed, less ocean freight and marine insurance. Judgment will issue accordingly.

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Lawrence, Judge:

The three appeals listed in schedule “A,” hereto attached and made a part hereof, involve the question of the proper value of certain bottle caps imported from Holland.

Said appeals have been submitted for decision upon a stipulation in which it has been agreed that the issues herein are the same in all material respects as the issues in Budde & Westermann v. United States, 22 Cust. Ct. 441, Reap. Dec. 7699, and the record in that case has been admitted in evidence herein. Counsel have also agreed upon certain values as representing the price at which such or similar merchandise was freely offered for sale 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, for exportation to the United States, and that there was no higher foreign value.

Upon the agreed statement of facts, and following the cited authority, I find the proper dutiable export value of the bottle caps in question to be:

Gold bronze_ 30/45 FL 6.85

Colored wax_ 30/45 FL 6.55

Bronze..__ 29/53 FL 8.35

all net packed, less ocean freight and marine insurance. Judgment will issue accordingly.

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23 Cust. Ct. 263, 1949 Cust. Ct. LEXIS 1178, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chase-bottle-supply-corp-v-united-states-cusc-1949.

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