Parvox, S.A. v. United States

62 Cust. Ct. 792, 1969 Cust. Ct. LEXIS 3666
CourtUnited States Customs Court
DecidedJanuary 30, 1969
DocketR.D. 11621; Entry No. 814, etc.
StatusPublished

This text of 62 Cust. Ct. 792 (Parvox, S.A. 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.

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Parvox, S.A. v. United States, 62 Cust. Ct. 792, 1969 Cust. Ct. LEXIS 3666 (cusc 1969).

Opinion

Rao, .Chief Judge:

These appeals for reappraisement, listed on the attached schedule, were submitted for decision upon the following stipulation of counsel:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the respective parties hereto, subject to the approval of the Court, that the merchandise covered by the appeals for reappraisement herein consists of nylon yarn exported from Italy, on or. after January 1,1966; and that, at the time of exportation thereof to the United States, the price at which such or similar merchandise was freely sold or 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 containers and coverings of whatever nature and all other costs, charges and expenses incident to placing the merchandise in condition packed ready for shipment to the United States, was $1.20 per pound net, packed.

IT IS FURTHER STIPULATED AND AGREED 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.

IT IS FURTHER STIPULATED AND AGREED that the appeals for reappraisement herein may be deemed submitted for a decision on the foregoing stipulation.

' On the agreed facts, I find and hold that 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 1956,70 Stat. 943, is the proper basis for the determination of the value of the merchandise involved herein and that said value is $1.20 per pound, net, packed.

Judgment will be entered accordingly.

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Bluebook (online)
62 Cust. Ct. 792, 1969 Cust. Ct. LEXIS 3666, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parvox-sa-v-united-states-cusc-1969.