Norman G. Jensen, Inc. v. United States

U.S. Customs Court

Norman G. Jensen, Inc. v. United States

41 Cust. Ct. 534

CourtUnited States Customs Court

DecidedAugust 29, 1958

DocketReap. Dec. 9216; Entry No. W 149

StatusPublished

This text of 41 Cust. Ct. 534 (Norman G. Jensen, 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

Norman G. Jensen, Inc. v. United States, 41 Cust. Ct. 534 (cusc 1958).

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Opinion

Ford, Judge:

The appeal for reappraisement presently before the court raises the question of the proper dutiable value of certain piano accordions imported from Italy and entered at the port of Minneapolis, Minn.

This case is before me on an agreed set of facts which establishes that the proper basis for appraisement is the export value under section 402 (d) of the Tariff Act of 1930 and that such statutory value is $42 each, United States currency, net packed.

Upon the agreed facts of record, I find and hold that the export value, as that value is defined in section 402 (d), supra, is the proper basis of value of the merchandise in question and that such statutory value is $42 each, United States currency, net packed, and I so hold.

Judgment will be rendered accordingly.

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Ford, Judge:

The appeal for reappraisement presently before the court raises the question of the proper dutiable value of certain piano accordions imported from Italy and entered at the port of Minneapolis, Minn.

This case is before me on an agreed set of facts which establishes that the proper basis for appraisement is the export value under section 402 (d) of the Tariff Act of 1930 and that such statutory value is $42 each, United States currency, net packed.

Upon the agreed facts of record, I find and hold that the export value, as that value is defined in section 402 (d), supra, is the proper basis of value of the merchandise in question and that such statutory value is $42 each, United States currency, net packed, and I so hold.

Judgment will be rendered accordingly.

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41 Cust. Ct. 534, Counsel Stack Legal Research, https://law.counselstack.com/opinion/norman-g-jensen-inc-v-united-states-cusc-1958.