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Leading Forwarders, Inc. v. United States

42 Cust. Ct. 512
CourtUnited States Customs Court
DecidedFebruary 27, 1959
DocketReap. Dec. 9333; Entry No. 712664, etc.
StatusPublished

This text of 42 Cust. Ct. 512 (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, 42 Cust. Ct. 512 (cusc 1959).

Opinion

Mollison, Judge:

The appeals for reappraisement enumerated in schedule A, attached to and made a part of this decision, were submitted for decision upon stipulation of counsel for the parties providing—

(1) That the merchandise covered by the appeals for reappraisement set forth in Schedule A, attached hereto and made a part hereof, consists of certain articles of perfumery and toilet preparations imported from France, and that such articles are identified in Schedule B, attached hereto and made a part hereof.
(2) That, on or about the dates of exportation of the merchandise covered by the appeals for reappraisement set forth in Schedule A, attached, such or similar merchandise was not freely offered for sale to all purchasers in the principal markets of France either for home consumption or for exportation to the United States.
(3) That, on or about the dates of exportation of the merchandise covered by the appeals for reappraisement set forth in Schedule A, attached, such or similar imported merchandise was not freely offered for sale for domestic consumption to all purchasers in the United States.
(4) That the “cost of production”, as defined in Section 402 (f) of the Tariff Act of 1930, as amended, of each article of merchandise covered by the appeals for reappraisement set forth in Schedule A, attached, is as stated in Schedule B, attached.
(5) That said appeals for reappraisement are limited to the articles of merchandise described on Schedule B, attached, and are abandoned as to all other merchandise covered by said appeals.
(6) That said appeals for reappraisement are submitted for decision on this stipulation and on the invoices, entries, and other official papers relating to the entry and appraisement of the merchandise covered by said appeals.

On the agreed facts, I find that cost of production, as defined in section 402(f), Tariff Act of 1930, is the proper basis of value of the merchandise identified in schedule B, attached to and made a part of this decision, and that such value, in each case, is as set forth in said schedule B. In all other respects and as to all other merchandise, the [513]*513said appeals for reappraisement, having been abandoned, are dismissed.

Judgment will issue accordingly.

[Schedule A Omitted]

Schedule B

Cost op Production op Articles Covered by Appeals por Reappraisement Listed in Schedule A

Cost op Production (Pr. Fcs.) Article Packed

Appeal No. 250543-A

Export Date: 7/10/53

Al 5285. 69

All 2021.69

B1 2885.69

E10 1445. 69

E4 773. 69

A6 236.69

A7 174. 69

B5 354. 69

B6 217. 69

B7 141.69

E6 473. 69

NR18 762.69

NR32 522. 69

NR4 427. 69

NR6B 101. 69

NR35B 90. 69

NR84 90. 69

NR11 314. 69

NR23 129.69

NR74 119. 69

NR91 296. 69

HA1 1061. 69

HA2 653. 69

HA3 413.69

HB1 1061. 69

HB2 653. 69

Appeal No. 250544-A

Export Date: 8/6/52

f-s Deux Ooeurs (Coeur Joie) 312. 62

c.g.l. Soleil 12 Gr. L’Air du Temps 437. 62

c.b.y. NR10 gl L’Air du Temps 297. 62

f. Eau de Toilette Filie d’Eve Y32 97. 62

f. Soleil (Min.) L’Air du Temps 88. 12

Feville (Min.) Filie d’Eve 88. 12

f. Coeur (Min.) Coeur Joie 98. 82

[514]*514Schedule B — -Continued

ARTICLE Cost of Production (Fr. Fcs.) Packed

Appeal No. 250545-A

Export Date: 8/31/51

A55 812. 25

A6 244. 25

A7 153. 25

B55 693. 25

B5 330. 25

B6 214 25

B7 145. 25

F6 445. 25

F7 265. 25

Flacón fa Coeur Joie 100. 25

“ “ L’Air du Temps 99. 25

“ “ Fiüe d’Eve 97. 75

Appeal No. 250546-A

Export Date: 8/12/53

A10 3361. 22

All 2017. 22

FIO 1441. 22

B4 769. 22

F4 769. 22

A5 385. 22

A6 232. 22

F6 470. 22

A7 148. 22

B7 138. 22

F7 277. 22

NR4 424. 22

NR34 365. 22

NR81 363. 22

NR11 312. 22

NR32 519. 22

NR6B 98. 22

NR35B 87. 22

NR84 87. 22

NR23 126. 22

NR39 118. 22

NR74 116. 22

NR91 293. 22

Appeal No. 250547-A

Export Date: 8/8/53

F10 1447. 45

B4 775. 45

F4 775. 45

A5 391. 45

A6 238. 45

[515]*515Article Cost of Production (Fr. Fcs.) Packed

A7 153. 45

F7 283. 45

NR18 765. 45

NR32 525. 45

NR34 371. 45

NR81 369. 45

NR11 318. 45

NR48 302. 45

NR23 132. 45

NR6B 104. 45

NR91 299. 45

Appeal No. 250548-A

Export Date: 9/25/51

Coffrets extrait Coeur Joie /i oz, 681.

Appeal No. 250549-A

Export Date: 9/16/52

F10 1446. 50

A6 237. 50

B6 218. 50

NR48 301. 50

NR91 298.

HA2 654. 50

HA3 414. 50

Appeal No. 250550-A

Export Date: 9/23/52

NR48 297.

NR91 293. 50

Appeal No. 250551-A

Export Date: 10/10/51

Coffrets extrait Coeur Joie % oz. 670. 40

Coffrets extrait Filie d’Eve % oz. 494 40

Sac extrait Filie d’Eve Y¡ oz. 300. 40

Appeal No. 250552-A

Export Date: 9/18/53

F10 1441. 11

A1 5281. 11

A10 3361. 11

All 2017. 11

F4 769. 11

A5 385. 11

A6 232. 11

NR18 759. 11

NR32 519. 11

NR11 312. 11

[516]*516Article Cost of Production (Fr. Fcs.) Packed

NR48 296. 11

NR6B 98. 11

NR35B 87. 11

NR84 87. 11

NR4 424 11

NR34 366. 11

NR81 363. 11

NR39-118. 11

NR91 293. 11

HB2 649. 11

HB3 409. 11

Appeal No. 250553-A

Export Date: 11/6/51

Coffrets extrait Coeur Joie /t oz.

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42 Cust. Ct. 512, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leading-forwarders-inc-v-united-states-cusc-1959.