Ed. Schuster & Co. v. United States

U.S. Customs Court

Ed. Schuster & Co. v. United States

5 Cust. Ct. 510, 1940 Cust. Ct. LEXIS 3225

CourtUnited States Customs Court

DecidedSeptember 16, 1940

DocketNo. 4999; Entry Nos. 1068, 1082

StatusPublished

This text of 5 Cust. Ct. 510 (Ed. Schuster & 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

Ed. Schuster & Co. v. United States, 5 Cust. Ct. 510, 1940 Cust. Ct. LEXIS 3225 (cusc 1940).

Pincite

Opinion

Keeee, Judge:

These appeals for reappraisement involve the dutiable value of certain wooden beaded bags imported from Czechoslovakia. The appraiser approved the unit values, less 2 per centum ■discount, and added 10 per centum for commission. The importer contends that the commission is not a part of the value of the merchandise.

At the trial counsel for the Government conceded that the 10 per centum added by the appraiser was a buying commission and not a part of the dutiable value of the merchandise.

In view of the record before me I find the proper foreign value of the merchandise herein is the unit values as invoiced and entered, less 2 per centum discount, plus cases and packing. Judgment will be entered accordingly.

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

Keeee, Judge:

These appeals for reappraisement involve the dutiable value of certain wooden beaded bags imported from Czechoslovakia. The appraiser approved the unit values, less 2 per centum ■discount, and added 10 per centum for commission. The importer contends that the commission is not a part of the value of the merchandise.

At the trial counsel for the Government conceded that the 10 per centum added by the appraiser was a buying commission and not a part of the dutiable value of the merchandise.

In view of the record before me I find the proper foreign value of the merchandise herein is the unit values as invoiced and entered, less 2 per centum discount, plus cases and packing. Judgment will be entered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

5 Cust. Ct. 510, 1940 Cust. Ct. LEXIS 3225, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ed-schuster-co-v-united-states-cusc-1940.