Marx Clair Imports v. United States

U.S. Customs Court

Marx Clair Imports v. United States

61 Cust. Ct. 528

CourtUnited States Customs Court

DecidedOctober 17, 1968

DocketR.D. 11587; Entry No. 253803

StatusPublished

This text of 61 Cust. Ct. 528 (Marx Clair Imports 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

Marx Clair Imports v. United States, 61 Cust. Ct. 528 (cusc 1968).

Pincite

Opinion

Wilson, Judge:

This appeal for reappraisement was submitted for decision upon the following stipulation:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the respective parties hereto, subject to the approval of the Court:

1. That the merchandise covered by the above entitled appeal for reappraisement consists of model ships and stuffed toys exported from Japan around February 27, 1964, and that, at the time of ex[529]*529portation thereof to the United States, the market value or the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantity and in the ordinary course of trade, for exportation to the United States, including the cost of all other costs, charges and expenses incident to placing the merchandise in condition packed ready for shipment, to the United States, were the invoice unit values, plus the cost of packing as invoiced.

2. That all the merchandise covered by the appeals for reappraisement was entered subsequent to February;27,1958.

3. That the merchandise the subject of this stipulation is not included in the list of articles designated by the Secretary of the Treasury in T.D. 54521, as provided for in Sec. 6(a) of the Customs Simplification Act of 1956, Public Law 927, 84th Congress, and that said merchandise is subject to appraisement under Sec. 402 of the Tariff Act of 1930 as amended by the Customs Simplification Act of 1956.

4. That the above entitled appeal for reappraisement may be deemed submitted for decision on the foregoing stipulation.

Upon the agreed facts, I find export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, to be the proper basis for determination of the value of the model ships and stuffed toys covered by this appeal for reappraisement, and that such values are the invoice unit values, plus the cost of packaging as invoiced.

Judgment will be entered accordingly.

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

Wilson, Judge:

This appeal for reappraisement was submitted for decision upon the following stipulation:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the respective parties hereto, subject to the approval of the Court:

1. That the merchandise covered by the above entitled appeal for reappraisement consists of model ships and stuffed toys exported from Japan around February 27, 1964, and that, at the time of ex[529]*529portation thereof to the United States, the market value or the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantity and in the ordinary course of trade, for exportation to the United States, including the cost of all other costs, charges and expenses incident to placing the merchandise in condition packed ready for shipment, to the United States, were the invoice unit values, plus the cost of packing as invoiced.

2. That all the merchandise covered by the appeals for reappraisement was entered subsequent to February;27,1958.

3. That the merchandise the subject of this stipulation is not included in the list of articles designated by the Secretary of the Treasury in T.D. 54521, as provided for in Sec. 6(a) of the Customs Simplification Act of 1956, Public Law 927, 84th Congress, and that said merchandise is subject to appraisement under Sec. 402 of the Tariff Act of 1930 as amended by the Customs Simplification Act of 1956.

4. That the above entitled appeal for reappraisement may be deemed submitted for decision on the foregoing stipulation.

Upon the agreed facts, I find export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, to be the proper basis for determination of the value of the model ships and stuffed toys covered by this appeal for reappraisement, and that such values are the invoice unit values, plus the cost of packaging as invoiced.

Judgment will be entered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

61 Cust. Ct. 528, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marx-clair-imports-v-united-states-cusc-1968.