Harper v. United States

U.S. Customs Court

Harper v. United States

44 Cust. Ct. 695

CourtUnited States Customs Court

DecidedMay 3, 1960

DocketReap. Dec. 9691; Entry No. CE 6148

StatusPublished

This text of 44 Cust. Ct. 695 (Harper 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

Harper v. United States, 44 Cust. Ct. 695 (cusc 1960).

Pincite

Opinion

Wilson, Judge:

This appeal for reappraisement relates to certain binoculars and cases exported from Japan and entered at the port of San Francisco.

Stipulated facts, upon which the case has been submitted, establish that the proper basis of appraisement of the involved merchandise is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory values were the following unit price, plus the proportionate cost of packing, as invoiced:

Item Binoculars Case

7 x 35 coated $11.72 $2

The appeal having been abandoned insofar as it relates to all other merchandise, to that extent, the appeal is dismissed.

Judgment will be entered accordingly.

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