Kraemer v. United States

U.S. Customs Court

Kraemer v. United States

42 Cust. Ct. 451

CourtUnited States Customs Court

DecidedJanuary 26, 1959

DocketReap. Dec. 93021; Entry No. 14822-1/2, etc.

StatusPublished

This text of 42 Cust. Ct. 451 (Kraemer 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

Kraemer v. United States, 42 Cust. Ct. 451 (cusc 1959).

Pincite

Opinion

Lawrence, Judge:

The appeals for a reappraisement enumerated in the schedule, attached to and made part of the decision herein, present the question of the proper dutiable value of certain flashguns.

By stipulation of the parties, it has been agreed that items of merchandise similar to those identified on the invoices covered by said appeals with the letter “A” and initials “JWM” of former Examiner J. W. Molay, were freely offered for sale for home consumption to all purchasers in the principal markets of Germany, in [452]*452the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, at a price of DM 169, less 33% per centum. It was further stipulated and agreed that such merchandise was not offered for home consumption in Germany, nor was such or similar merchandise offered for exportation to the United States, at a higher price.

Upon the record before the court, I find and hold that foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 (19 U. S. C. § 1402 (c)), as amended by the Customs Administrative Act of 1938, is the proper basis of value for the merchandise in issue, and that said value is DM 169, less 33% per centum. As to any other merchandise, the appeals are dismissed.

Judgment will issue accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Lawrence, Judge:

The appeals for a reappraisement enumerated in the schedule, attached to and made part of the decision herein, present the question of the proper dutiable value of certain flashguns.

By stipulation of the parties, it has been agreed that items of merchandise similar to those identified on the invoices covered by said appeals with the letter “A” and initials “JWM” of former Examiner J. W. Molay, were freely offered for sale for home consumption to all purchasers in the principal markets of Germany, in [452]*452the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, at a price of DM 169, less 33% per centum. It was further stipulated and agreed that such merchandise was not offered for home consumption in Germany, nor was such or similar merchandise offered for exportation to the United States, at a higher price.

Upon the record before the court, I find and hold that foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 (19 U. S. C. § 1402 (c)), as amended by the Customs Administrative Act of 1938, is the proper basis of value for the merchandise in issue, and that said value is DM 169, less 33% per centum. As to any other merchandise, the appeals are dismissed.

Judgment will issue accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

42 Cust. Ct. 451, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kraemer-v-united-states-cusc-1959.

Opinion

Related

Cite This Page — Counsel Stack