Consolidated Sewing Machine Co. v. United States

U.S. Customs Court

Consolidated Sewing Machine Co. v. United States

39 Cust. Ct. 526

CourtUnited States Customs Court

DecidedJuly 25, 1957

DocketV. D. 47; Entry No. 14128

StatusPublished

Cited by2 cases

This text of 39 Cust. Ct. 526 (Consolidated Sewing Machine 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

Consolidated Sewing Machine Co. v. United States, 39 Cust. Ct. 526 (cusc 1957).

Pincite

Opinion

Oliver, Chief Judge:

This matter is before me on remand from classification proceedings decided by the third division of this court in Consolidated Sewing Machine Co., Inc. v. United States, 37 Cust. Ct. 314, Abstract 60179. The conclusion therein, and the judgment issued pursuant thereto, was to the effect that the protest had been [527]*527prematurely filed and the matter was remanded to a single judge in reappraisement to determine the proper dutiable values in the manner provided by law. (28 U. S. C. § 2636 (d).)

A stipulation of submission, úpon which the matter is now before me, establishes cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for reappraisement of the sewing machines, the electric motors, and the carrying cases in question, and that such statutory value for each class of articles is as set forth in schedule “A” attached hereto and made a part hereof, and I so hold. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Oliver, Chief Judge:

This matter is before me on remand from classification proceedings decided by the third division of this court in Consolidated Sewing Machine Co., Inc. v. United States, 37 Cust. Ct. 314, Abstract 60179. The conclusion therein, and the judgment issued pursuant thereto, was to the effect that the protest had been [527]*527prematurely filed and the matter was remanded to a single judge in reappraisement to determine the proper dutiable values in the manner provided by law. (28 U. S. C. § 2636 (d).)

A stipulation of submission, úpon which the matter is now before me, establishes cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for reappraisement of the sewing machines, the electric motors, and the carrying cases in question, and that such statutory value for each class of articles is as set forth in schedule “A” attached hereto and made a part hereof, and I so hold. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

39 Cust. Ct. 526, Counsel Stack Legal Research, https://law.counselstack.com/opinion/consolidated-sewing-machine-co-v-united-states-cusc-1957.

Opinion

Related

Cite This Page — Counsel Stack