United States v. American Import Co.

U.S. Customs Court

United States v. American Import Co.

14 Cust. Ct. 412, 1945 Cust. Ct. LEXIS 440

CourtUnited States Customs Court

DecidedMay 1, 1945

DocketNo. 6140; Entry No. 1949

StatusPublished

This text of 14 Cust. Ct. 412 (United States v. American Import Co.) 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

United States v. American Import Co., 14 Cust. Ct. 412, 1945 Cust. Ct. LEXIS 440 (cusc 1945).

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Opinion

Cole, Judge:

This appeal for reappraisement presents for deter* mi nation the proper dutiable value of cotton rag rugs exported from Mexico and entered at Laredo, Tex.

When the case was called for hearing at the port of entry on March 6, 1945, counsel stipulated that the,items of “Labels ‘Made in-Mexico’ ” and “Clasps,” as invoiced, should be added to the appraised value to make the proper dutiable value of the instant merchandise.

On the stipulated facts, I hold the value of the imported merchandise to be the appraised value plus the items hereinabove referred to. Judgment will be rendered accordingly.

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Cole, Judge:

This appeal for reappraisement presents for deter* mi nation the proper dutiable value of cotton rag rugs exported from Mexico and entered at Laredo, Tex.

When the case was called for hearing at the port of entry on March 6, 1945, counsel stipulated that the,items of “Labels ‘Made in-Mexico’ ” and “Clasps,” as invoiced, should be added to the appraised value to make the proper dutiable value of the instant merchandise.

On the stipulated facts, I hold the value of the imported merchandise to be the appraised value plus the items hereinabove referred to. Judgment will be rendered accordingly.

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Bluebook (online)

14 Cust. Ct. 412, 1945 Cust. Ct. LEXIS 440, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-american-import-co-cusc-1945.