Leading Forwarders, Inc. v. United States

U.S. Customs Court

Leading Forwarders, Inc. v. United States

41 Cust. Ct. 485

CourtUnited States Customs Court

DecidedJuly 11, 1958

DocketReap. Dec. 9184; Entry No. 826357

StatusPublished

This text of 41 Cust. Ct. 485 (Leading Forwarders, 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

Leading Forwarders, Inc. v. United States, 41 Cust. Ct. 485 (cusc 1958).

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Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain laboratory glassware exported from Germany and entered at the port of New York. In a stipulation of submission, the appeal has been limited to the merchandise described on the invoice as “Bell Shaped Pharmaceutical Graduate Blancs, 1000 ml,” appraised at DM 6 each, plus 12y2 per centum, less 25 per centum, plus packing.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the articles in question, as hereinabove identified, is foreign value as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for the merchandise is DM 2.80 each, plus 12K per centum, less 25 per centum, plus packing, and I so hold. Judgment will be rendered accordingly.

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Oliver, Chief Judge:

This appeal for reappraisement relates to certain laboratory glassware exported from Germany and entered at the port of New York. In a stipulation of submission, the appeal has been limited to the merchandise described on the invoice as “Bell Shaped Pharmaceutical Graduate Blancs, 1000 ml,” appraised at DM 6 each, plus 12y2 per centum, less 25 per centum, plus packing.

Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the articles in question, as hereinabove identified, is foreign value as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for the merchandise is DM 2.80 each, plus 12K per centum, less 25 per centum, plus packing, and I so hold. Judgment will be rendered accordingly.

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Bluebook (online)

41 Cust. Ct. 485, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leading-forwarders-inc-v-united-states-cusc-1958.