Hori Bros. v. United States

U.S. Customs Court

Hori Bros. v. United States

8 Cust. Ct. 602, 1942 Cust. Ct. LEXIS 648

CourtUnited States Customs Court

DecidedJanuary 22, 1942

DocketNo. 5564; Entry No. 9280

StatusPublished

This text of 8 Cust. Ct. 602 (Hori 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.

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Hori Bros. v. United States, 8 Cust. Ct. 602, 1942 Cust. Ct. LEXIS 648 (cusc 1942).

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Opinion

Dallinger, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the proper basis for the determination of the value of the merchandise here involved is the American selling price, and that such American selling price was $1.60 per pair, less 3 per centum.

On the agreed facts I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was $1.60 per pair, less 3 per centum. Judgment will be rendered accordingly.

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Dallinger, Judge:

This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the proper basis for the determination of the value of the merchandise here involved is the American selling price, and that such American selling price was $1.60 per pair, less 3 per centum.

On the agreed facts I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was $1.60 per pair, less 3 per centum. Judgment will be rendered accordingly.

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Bluebook (online)

8 Cust. Ct. 602, 1942 Cust. Ct. LEXIS 648, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hori-bros-v-united-states-cusc-1942.