Commodore Drycopy, Inc. v. United States

U.S. Customs Court

Commodore Drycopy, Inc. v. United States

54 Cust. Ct. 592, 1965 Cust. Ct. LEXIS 2521

CourtUnited States Customs Court

DecidedMarch 30, 1965

DocketReap. Dec. 10938; Entry No. 929484

StatusPublished

This text of 54 Cust. Ct. 592 (Commodore Drycopy, Inc. 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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Commodore Drycopy, Inc. v. United States, 54 Cust. Ct. 592, 1965 Cust. Ct. LEXIS 2521 (cusc 1965).

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Opinion

Ford, Judge:

The appeal for reappraisement listed above has been submitted for decision upon the following stipulation of counsel for the parties hereto:

1. That the merchandise here involved consists of photocopying machines entered for consumption after the effective date of the Customs Simplification Act of 1956 (T.D. 54165) ; that said merchandise is identified on the Final List (T.D. 54520) published by the Secretary of the Treasury pursuant to said Simplification Act; that appraisement was accordingly made under section 402a of the Tariff Act of 1930 as amended.

2. That on or about the date of exportation of the merchandise involved herein, such or similar merchandise was not freely offered for sale in the country of exportation for home consumption or for exportation to the United States.

3. That on or about the said date of exportation such or similar imported merchandise was not freely offered for sale for domestic consumption in the United States.

4. That the cost of production as defined in section 402a(f) of the Tariff Act of 1930 as amended is German Deutschmarks 480 each, net, packed.

5. That this appeal may be submitted on this stipulation, the same being limited to the merchandise and the issues described hereinabove and abandoned in all other respects.

Accepting this stipulation as a statement of facts, I find and bold that the involved merchandise was entered on or after February 27, 1958; that the involved merchandise is included on the final list of articles published in T.D. 54521, effective February 27, 1958; that no foreign, export, or United States value, as defined in section 402a (c), (d), or (e), respectively,, of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, and T.D. 54521, exists; that the proper basis for the determination of the value of the merchandise here involved is cost of production, as said value is defined in section 402a (f) of the Tariff Act of 1930, as amended, sufra, and I find and hold that such statutory value is German deutsch marks 480 for each machine, net, packed.

Judgment will be rendered accordingly.

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Ford, Judge:

The appeal for reappraisement listed above has been submitted for decision upon the following stipulation of counsel for the parties hereto:

1. That the merchandise here involved consists of photocopying machines entered for consumption after the effective date of the Customs Simplification Act of 1956 (T.D. 54165) ; that said merchandise is identified on the Final List (T.D. 54520) published by the Secretary of the Treasury pursuant to said Simplification Act; that appraisement was accordingly made under section 402a of the Tariff Act of 1930 as amended.

2. That on or about the date of exportation of the merchandise involved herein, such or similar merchandise was not freely offered for sale in the country of exportation for home consumption or for exportation to the United States.

3. That on or about the said date of exportation such or similar imported merchandise was not freely offered for sale for domestic consumption in the United States.

4. That the cost of production as defined in section 402a(f) of the Tariff Act of 1930 as amended is German Deutschmarks 480 each, net, packed.

5. That this appeal may be submitted on this stipulation, the same being limited to the merchandise and the issues described hereinabove and abandoned in all other respects.

Accepting this stipulation as a statement of facts, I find and bold that the involved merchandise was entered on or after February 27, 1958; that the involved merchandise is included on the final list of articles published in T.D. 54521, effective February 27, 1958; that no foreign, export, or United States value, as defined in section 402a (c), (d), or (e), respectively,, of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, and T.D. 54521, exists; that the proper basis for the determination of the value of the merchandise here involved is cost of production, as said value is defined in section 402a (f) of the Tariff Act of 1930, as amended, sufra, and I find and hold that such statutory value is German deutsch marks 480 for each machine, net, packed.

Judgment will be rendered accordingly.

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54 Cust. Ct. 592, 1965 Cust. Ct. LEXIS 2521, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commodore-drycopy-inc-v-united-states-cusc-1965.