T. M. James & Sons China Co. v. United States

U.S. Customs Court

T. M. James & Sons China Co. v. United States

45 Cust. Ct. 506

CourtUnited States Customs Court

DecidedOctober 6, 1960

DocketReap. Dec. 9805; Entry No. A331

StatusPublished

This text of 45 Cust. Ct. 506 (T. M. James & Sons China 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

T. M. James & Sons China Co. v. United States, 45 Cust. Ct. 506 (cusc 1960).

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Opinion

Richardson, Judge:

This appeal for reappraisement presents the question of the proper dutiable value of certain glassware exported from Italy.

The appeal has been submitted for decision upon a stipulation entered into by counsel for the parties hereto, which establishes that the proper basis of appraisement of the involved glassware is export value, as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that said value is the invoice unit values, less 10 per centum, plus packing, as invoiced.

Judgment will be entered accordingly.

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Richardson, Judge:

This appeal for reappraisement presents the question of the proper dutiable value of certain glassware exported from Italy.

The appeal has been submitted for decision upon a stipulation entered into by counsel for the parties hereto, which establishes that the proper basis of appraisement of the involved glassware is export value, as defined in section 402 (b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that said value is the invoice unit values, less 10 per centum, plus packing, as invoiced.

Judgment will be entered accordingly.

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Bluebook (online)

45 Cust. Ct. 506, Counsel Stack Legal Research, https://law.counselstack.com/opinion/t-m-james-sons-china-co-v-united-states-cusc-1960.