Hipage Co. v. United States

U.S. Customs Court

Hipage Co. v. United States

50 Cust. Ct. 460, 1963 Cust. Ct. LEXIS 1395

CourtUnited States Customs Court

DecidedMay 7, 1963

DocketReap. Dec. 10503; Entry No. N-466

StatusPublished

This text of 50 Cust. Ct. 460 (Hipage 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

Hipage Co. v. United States, 50 Cust. Ct. 460, 1963 Cust. Ct. LEXIS 1395 (cusc 1963).

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Opinion

OliveR, Chief Judge:

This appeal for reappraisement relates to certain merchandise, described on the invoice as “Unglazed Bleached Sulphite Wrapping Paper containing 5/10% Bleached Kraft — 24 x 36 — 20/500.”

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the commodity in question is statutory export value and that such value for the present merchandise is the invoice unit values, less 2 per centum.

Judgment will 'be rendered accordingly.

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OliveR, Chief Judge:

This appeal for reappraisement relates to certain merchandise, described on the invoice as “Unglazed Bleached Sulphite Wrapping Paper containing 5/10% Bleached Kraft — 24 x 36 — 20/500.”

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the commodity in question is statutory export value and that such value for the present merchandise is the invoice unit values, less 2 per centum.

Judgment will 'be rendered accordingly.

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Bluebook (online)

50 Cust. Ct. 460, 1963 Cust. Ct. LEXIS 1395, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hipage-co-v-united-states-cusc-1963.