Irving Ross, Inc. v. United States

U.S. Customs Court

Irving Ross, Inc. v. United States

40 Cust. Ct. 652

CourtUnited States Customs Court

DecidedJanuary 16, 1958

DocketReap. Dec. 9051; Entry No. 5609

StatusPublished

This text of 40 Cust. Ct. 652 (Irving Ross, 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

Irving Ross, Inc. v. United States, 40 Cust. Ct. 652 (cusc 1958).

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Opinion

OlivbR, Chief Judge:

This appeal for reappraisement relates to certain dart games exported from Glasgow, Scotland, and entered at the port of Los Angeles, Calif.'

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise, represented by the invoice items marked with the initials “NR” by Examiner Norman F. Roth, to which this appeal is limited, is foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for these items is the “entered unit values less 2% percent, plus packing marked ‘X,’ ” and I so hold. Judgment will be rendered accordingly.

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OlivbR, Chief Judge:

This appeal for reappraisement relates to certain dart games exported from Glasgow, Scotland, and entered at the port of Los Angeles, Calif.'

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise, represented by the invoice items marked with the initials “NR” by Examiner Norman F. Roth, to which this appeal is limited, is foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for these items is the “entered unit values less 2% percent, plus packing marked ‘X,’ ” and I so hold. Judgment will be rendered accordingly.

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40 Cust. Ct. 652, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irving-ross-inc-v-united-states-cusc-1958.