New York Hanseatic Corp. v. United States
This text of 42 Cust. Ct. 510 (New York Hanseatic Corp. 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.
Opinion
This appeal for reappraisement relates to certain sodium trichloracetate exported from West Germany and entered at the port of Hilo, T.H.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of this merchandise is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is $330.84 per 1,000 kilos, plus cost of packing and labor in packing, and I so hold. Judgment will be rendered accordingly.
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42 Cust. Ct. 510, Counsel Stack Legal Research, https://law.counselstack.com/opinion/new-york-hanseatic-corp-v-united-states-cusc-1959.