Peterson Steels, Inc. v. United States

U.S. Customs Court

Peterson Steels, Inc. v. United States

44 Cust. Ct. 313

CourtUnited States Customs Court

DecidedJanuary 12, 1960

DocketNo. 63704; protest 58/10003-9997 (Chicago)

StatusPublished

This text of 44 Cust. Ct. 313 (Peterson Steels, 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

Peterson Steels, Inc. v. United States, 44 Cust. Ct. 313 (cusc 1960).

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Opinion

Opinion by

Richardson, J.

It was stipulated that had the nondutiable charges been distributed in liquidation so as to apply to each commodity the charges incurred thereon, the value of the' steel bars would have been fofind to be not over 12 cents per pound and said bars would have been classified a't 1.1 cents per pound under paragraph 304, as modified, supra. In' view of the stipulation, which set forth the exact charges as they were incurred in relation to the merchandise in question, the collector was directed to reliquidate the entries and apportion the nondutiable charges allowed by the appraiser so as to apply to each commodity the charges actually paid thereon. It was further held that the steel bars are dutiable as claimed.

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Opinion by

Richardson, J.

It was stipulated that had the nondutiable charges been distributed in liquidation so as to apply to each commodity the charges incurred thereon, the value of the' steel bars would have been fofind to be not over 12 cents per pound and said bars would have been classified a't 1.1 cents per pound under paragraph 304, as modified, supra. In' view of the stipulation, which set forth the exact charges as they were incurred in relation to the merchandise in question, the collector was directed to reliquidate the entries and apportion the nondutiable charges allowed by the appraiser so as to apply to each commodity the charges actually paid thereon. It was further held that the steel bars are dutiable as claimed.

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Bluebook (online)

44 Cust. Ct. 313, Counsel Stack Legal Research, https://law.counselstack.com/opinion/peterson-steels-inc-v-united-states-cusc-1960.