S. S. Kresge Co. v. United States

U.S. Customs Court

S. S. Kresge Co. v. United States

46 Cust. Ct. 649

CourtUnited States Customs Court

DecidedApril 5, 1961

DocketReap. Dec. 9964; Entry Nos. 50957; 742764; 763046

StatusPublished

This text of 46 Cust. Ct. 649 (S. S. Kresge Co. 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

S. S. Kresge Co. v. United States, 46 Cust. Ct. 649 (cusc 1961).

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Opinion

OliveR, Chief Judge:

These three appeals for reappraisement involve certain mechanical toys exported from Japan and entered at the port of New York.

Stipulated facts, upon which the cases have been submitted for decision, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory values therefor are the appraised values, less the amounts shown on the invoices for handling charge or buying commission.

Judgment will be rendered accordingly.

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OliveR, Chief Judge:

These three appeals for reappraisement involve certain mechanical toys exported from Japan and entered at the port of New York.

Stipulated facts, upon which the cases have been submitted for decision, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory values therefor are the appraised values, less the amounts shown on the invoices for handling charge or buying commission.

Judgment will be rendered accordingly.

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Bluebook (online)

46 Cust. Ct. 649, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-s-kresge-co-v-united-states-cusc-1961.