Henry A. Wess, Inc. v. United States

U.S. Customs Court

Henry A. Wess, Inc. v. United States

44 Cust. Ct. 556

CourtUnited States Customs Court

DecidedJanuary 27, 1960

DocketReap. Dec. 9585; Entry No. 703, etc.

StatusPublished

This text of 44 Cust. Ct. 556 (Henry A. Wess, 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.

Bluebook

Henry A. Wess, Inc. v. United States, 44 Cust. Ct. 556 (cusc 1960).

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Opinion

Oliver, Chief Judge:

The appeals for reappraisement enumerated in schedule “A,” hereto attached and made a part hereof, have been limited to certain radios exported from Japan and entered at the port of Cincinnati, Ohio.

Stipulated facts, upon which the case has been submitted, established that the proper basis for appraisement of the radios in question, which are represented by the invoice items marked “A” and checked with the initials “LEM” or “JFJ” is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value therefor is $5,835 each, net, packed, and I so hold.

The appeals for reappraisement having been abandoned so far as-they relate to the leather cases included in the shipments in question, are dismissed as to that merchandise.

Judgment will be rendered accordingly.

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Oliver, Chief Judge:

The appeals for reappraisement enumerated in schedule “A,” hereto attached and made a part hereof, have been limited to certain radios exported from Japan and entered at the port of Cincinnati, Ohio.

Stipulated facts, upon which the case has been submitted, established that the proper basis for appraisement of the radios in question, which are represented by the invoice items marked “A” and checked with the initials “LEM” or “JFJ” is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value therefor is $5,835 each, net, packed, and I so hold.

The appeals for reappraisement having been abandoned so far as-they relate to the leather cases included in the shipments in question, are dismissed as to that merchandise.

Judgment will be rendered accordingly.

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Bluebook (online)

44 Cust. Ct. 556, Counsel Stack Legal Research, https://law.counselstack.com/opinion/henry-a-wess-inc-v-united-states-cusc-1960.