Fontana Bros. v. United States

U.S. Customs Court

Fontana Bros. v. United States

44 Cust. Ct. 629

CourtUnited States Customs Court

DecidedApril 7, 1960

DocketReap. Dec. 9654; Entry No. 891149

StatusPublished

This text of 44 Cust. Ct. 629 (Fontana Bros. 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

Fontana Bros. v. United States, 44 Cust. Ct. 629 (cusc 1960).

Pincite

Opinion

Lawrence, Judge:

This appeal for a reappraisement pertains to the proper dutiable value of certain brass-plated luggage locks imported from West Germany.

The case has been submitted for decision upon an oral stipulation of the parties hereto wherein it has been agreed that said locks, which were appraised at $9.36 per gross, net packed, on the bases of foreign and export values, should properly have been appraised at $8 per gross, net packed, on the same valuation bases.

Predicated on the agreed facts of record, I find and hold that foreign and export values, as defined in section 402(c) and 402(d) of the Tariff Act of 1930 (19 U.S.C. § 1402(c) and (d)), as modified by the Customs Administrative Act of 1938, are the proper bases for determining the value of the brass-plated luggage locks in controversy and that such value is $8 per gross, net packed.

Judgment will issue accordingly.

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