Jacky Products Corp. v. United States
This text of 52 Cust. Ct. 510 (Jacky Products Corp. 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.
Opinion
These two appeals for reappraisement involve certain plastic baby pants, exported from Haiti and entered at the port of New York.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the articles in question is constructed value, as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is 0.3964 per dozen, and I so hold.
Judgment will be rendered accordingly.
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
52 Cust. Ct. 510, 1964 Cust. Ct. LEXIS 1350, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jacky-products-corp-v-united-states-cusc-1964.