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Manhattan Novelty Corp. v. United States

33 Cust. Ct. 488, 1954 Cust. Ct. LEXIS 1049
Procedural entryThis page is a short order in Manhattan Novelty Corp. v. United States. Read the opinion of the Court — 32 Cust. Ct. 459 →
United States Customs Court·Decided September 16, 1954·No. V. D. 11; Entry No. 849852·Published

Opinion

Oliver, Chief Judge:

These matters are presently before me on remands from classification proceedings decided by the first division of this court in Manhattan Novelty Corp. et al. v. United States, 32 Cust. Ct. 459, Abstract 58007; Selsi Co., Inc., et al. v. United States, 31 Cust. Ct. 307, Abstract 57637; Selsi Co., Inc. v. United States, 32 Cust. Ct. 447, Abstract 57978. The judgments entered therein state: “* * * that the matters be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d).”

The matters have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

Upon the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of the involved merchandise and that such values are as set forth in schedule “A,” hereto attached and made a part hereof. .

[489]*489I further find such values to he the dutiable values of said merchandise.

Judgment will be entered accordingly.

Schedule “A”
Remand of protest No. Entry No. Merchandise United States dollars per each
Manhattan Novelty Corp.
219904-K/8691-53 849852 50 pcs. 7 x 50 binoculars with cases
Binoculars_ 11. 07
Carrying cases_ 1. 25
plus casing and packing
767556 25 pcs. 7 x 50 binoculars with cases
Binoculars_ 30. 38
Carrying cases_ 3. 00
net packed
749746 100 pcs. 7 x 50 binoculars with cases
Binoculars_ 12. 45
Carrying cases. __ 1.25
plus eases and packing
100 pcs. 7 x 35 binoculars with cases
Binoculars_• 10. 90
Carrying cases. 1_ 1.00
plus cases and packing
Selsi Co., Ino.
189132-K/3715-52 813368 Binoculars with cases
25 pcs. Miralux 8 x 30 Binoculars_ 31. 85
Carrying cases_ 2. 25
plus cases and packing
5 pcs. Supralux 8 x 40 Binoculars_1_ 47. 70
Carrying eases_ 4. 00
plus cases and packing
5 pcs. Noctalux 7 x 50 Binoculars_ 48. 50
Carrying cases_ 4 80
plus cases and packing
5 pcs. Astrolux 10 x 50 Binoculars_ 50. 10
Carrying cases_ 4. 00
plus cases and packing
[490]*490 Remand of -protest No. Entry No. Merchandise United States dollars per each
200 pcs. 6 x 15 binoculars with cases 189132-K/3715-52 842365
Binoculars_ 5. 50
Carrying cases_ 0. 50
net packed
742104 7 pcs. 7 x 50 binoculars with cases
Binoculars_ 31. 00
Carrying cases_ 3. 00
plus cases and packing
1 pc. 7 x 50 binocular with case
Binocular_ 26. 75
Carrying case_ 3. 00
plus cases and packing
714475 Binoculars with cases •
6 pcs. Miralux 8 x 30 Binoculars_ 31.85 ■
Cases_ 2. 25
plus cases and packing
2 pcs. Supralux 8 x 40 Binoculars_ 47. 70
Carrying cases_ 4. 00
plus cases and packing
3 pcs. Noctalux 8 x 40 Binoculars_ 48. 50
Carrying cases_ 4. 00
plus cases and packing
1 pc. Astrolux 10 x 50 Binocular_ 50. 10
Carrying case_ 4. 00
plus eases and packing
720147 6 pcs. 10 x 35 binoculars with cases
Binoculars_•_ 15. 35
Carrying cases_ 2. 00
plus cases and packing
6 pcs. 12 x 37 binoculars with cases
Binoculars_ 16. 00
Carrying cases_ 2. 00
plus cases and packing
[491]*491 Remand of protest No. Entry No. Merchandise United States dollars per each
190145-K/4592-52 700694 Binoculars with cases
72 pcs. Art. No. 2097, 7 x 35 Binoculars_:_ 20. 00
Carrying cases_ 2. 40
net packed
753938 Binoculars with cases
6 pcs. Supralux 8 x 40 Binoculars_ 47. 70
Carrying cases_ 4. 00
plus cases and packing
3 pcs. Astrolux 10 x 50 Binoculars_ 50. 10
Carrying cases_ 4. 00
plus cases and packing
2 pcs. Starlux 12 x 50 Binoculars_ 51. 00
Carrying cases_ 4. 00
plus cases and packing
2 pcs. Novalux 16 x 50 Binoculars_ 52. 20
Carrying cases_1- 4. 00
plus cases and packing
35 pcs. Miralux 8 x 30 Binoculars_ 31. 85
Carrying cases_ 2. 25
plus cases and packing
195423-K/3715-52 773689 3 pcs. Supralux 8 x 40 Binoculars_ 47. 70
Carrying cases_ 4. 00
plus cases and packing
3 pcs. Noctalux 7 x 50 Binoculars_ 48. 50
Carrying cases_ 4. 00
plus cases and packing
1 pc. Astralux 10 x 50 Binocular_ 50. 10
Carrying case_ 4. 00
plus cases and packing

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Manhattan Novelty Corp. v. United States, 33 Cust. Ct. 488, 1954 Cust. Ct. LEXIS 1049 (cusc 1954).

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Related

Selsi Co. v. United States
31 Cust. Ct. 307 (U.S. Customs Court, 1953)
Selsi Co. v. United States
32 Cust. Ct. 447 (U.S. Customs Court, 1954)
Manhattan Novelty Corp. v. United States
32 Cust. Ct. 459 (U.S. Customs Court, 1954)