Union Importing Co. v. United States

U.S. Customs Court

Union Importing Co. v. United States

11 Cust. Ct. 364, 1943 Cust. Ct. LEXIS 3714

CourtUnited States Customs Court

DecidedJune 30, 1943

DocketNo. 5900; Entry No. 8491, etc.

StatusPublished

This text of 11 Cust. Ct. 364 (Union Importing 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

Union Importing Co. v. United States, 11 Cust. Ct. 364, 1943 Cust. Ct. LEXIS 3714 (cusc 1943).

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Opinion

Cline, Judge:

These nine reappraisement appeals were consolidated for trial. The merchandise consists of bamboo rakes imported from Japan. In each case the importer made an advance on entry to meet advances made by the appraiser in test cases covered by ■entries 2029 and 3253.

At the trial the parties stipulated in open court that ‘ ‘the appraised values, less 45 sen per bale represents export value as that value is defined in section 402 of the Tariff Act of 1930; and that there was no foreign value for such merchandise.”

On the agreed 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 the determination of the values of the merchandise herein involved; that there was no foreign value; and that such values of the bamboo rakes, are the appraised values, less 45 sen per bale.

Judgment will be entered accordingly.

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Cline, Judge:

These nine reappraisement appeals were consolidated for trial. The merchandise consists of bamboo rakes imported from Japan. In each case the importer made an advance on entry to meet advances made by the appraiser in test cases covered by ■entries 2029 and 3253.

At the trial the parties stipulated in open court that ‘ ‘the appraised values, less 45 sen per bale represents export value as that value is defined in section 402 of the Tariff Act of 1930; and that there was no foreign value for such merchandise.”

On the agreed 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 the determination of the values of the merchandise herein involved; that there was no foreign value; and that such values of the bamboo rakes, are the appraised values, less 45 sen per bale.

Judgment will be entered accordingly.

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Bluebook (online)

11 Cust. Ct. 364, 1943 Cust. Ct. LEXIS 3714, Counsel Stack Legal Research, https://law.counselstack.com/opinion/union-importing-co-v-united-states-cusc-1943.