Tama Trading Co. v. United States

U.S. Customs Court

Tama Trading Co. v. United States

11 Cust. Ct. 363, 1943 Cust. Ct. LEXIS 3713

CourtUnited States Customs Court

DecidedJune 30, 1943

DocketNo. 5899; Entry No. 7713

StatusPublished

This text of 11 Cust. Ct. 363 (Tama Trading 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

Tama Trading Co. v. United States, 11 Cust. Ct. 363, 1943 Cust. Ct. LEXIS 3713 (cusc 1943).

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Opinion

Cline, Judge:

This is an appeal for a reappraisement of certain -cheese imported from Italy, the invoice being certified on February 2, [364]*3641939. At the trial the parties entered into a stipulation in open court to the effect that the export value of the merchandise was $58 per 100 kilos, net packed, including the fuller’s earth covering, less $26 from the total value representing the f. o. b. charges to Genoa, which was the price at which such or similar merchandise was freely offered to all purchasers in the usual wholesale quantities for export to the-United States at the time of shipment, and that the foreign value was no higher.

On the agreed state of facts, I find that export value, as that term is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement and I hold that such value of the cheese was, on the date of shipment, $58 per 100 kilos, net packed, including the fuller’s earth covering, less $26 from the total value which represents the f. o. b. charges to Genoa.

Judgment will be entered accordingly.

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Cline, Judge:

This is an appeal for a reappraisement of certain -cheese imported from Italy, the invoice being certified on February 2, [364]*3641939. At the trial the parties entered into a stipulation in open court to the effect that the export value of the merchandise was $58 per 100 kilos, net packed, including the fuller’s earth covering, less $26 from the total value representing the f. o. b. charges to Genoa, which was the price at which such or similar merchandise was freely offered to all purchasers in the usual wholesale quantities for export to the-United States at the time of shipment, and that the foreign value was no higher.

On the agreed state of facts, I find that export value, as that term is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement and I hold that such value of the cheese was, on the date of shipment, $58 per 100 kilos, net packed, including the fuller’s earth covering, less $26 from the total value which represents the f. o. b. charges to Genoa.

Judgment will be entered accordingly.

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Bluebook (online)

11 Cust. Ct. 363, 1943 Cust. Ct. LEXIS 3713, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tama-trading-co-v-united-states-cusc-1943.