Sullivan Tile Distributors v. United States

U.S. Customs Court

Sullivan Tile Distributors v. United States

46 Cust. Ct. 633

CourtUnited States Customs Court

DecidedMarch 13, 1961

DocketReap. Dec. 9945; Entry No. 960331

StatusPublished

This text of 46 Cust. Ct. 633 (Sullivan Tile Distributors 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

Sullivan Tile Distributors v. United States, 46 Cust. Ct. 633 (cusc 1961).

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Opinion

MollisoN, Judge:

The parties, through their representatives, in the above-enumerated case have submitted the appeal for reappraisement upon stipulation on the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the tiles involved, and that such values, as to pattern Nos. KF-SE-1, KF-SE-3, KF-SE-5, KF-SE-6, KF-SE-7, KF-SE-9, and KF-SR-10, are the invoice values, net, packed.

As to all other items on the invoices, the appeal, having been abandoned, is to that extent dismissed.

Judgment will issue accordingly.

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MollisoN, Judge:

The parties, through their representatives, in the above-enumerated case have submitted the appeal for reappraisement upon stipulation on the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the tiles involved, and that such values, as to pattern Nos. KF-SE-1, KF-SE-3, KF-SE-5, KF-SE-6, KF-SE-7, KF-SE-9, and KF-SR-10, are the invoice values, net, packed.

As to all other items on the invoices, the appeal, having been abandoned, is to that extent dismissed.

Judgment will issue accordingly.

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Bluebook (online)

46 Cust. Ct. 633, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sullivan-tile-distributors-v-united-states-cusc-1961.