United States v. Ayerst, McKenna & Harrison, U. S., Ltd.

U.S. Customs Court

United States v. Ayerst, McKenna & Harrison, U. S., Ltd.

8 Cust. Ct. 608, 1942 Cust. Ct. LEXIS 657

CourtUnited States Customs Court

DecidedFebruary 17, 1942

DocketNo. 5573; Entry No. A-1901

StatusPublished

This text of 8 Cust. Ct. 608 (United States v. Ayerst, McKenna & Harrison, U. S., Ltd.) 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.

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United States v. Ayerst, McKenna & Harrison, U. S., Ltd., 8 Cust. Ct. 608, 1942 Cust. Ct. LEXIS 657 (cusc 1942).

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Opinion

Oliver, Presiding Judge:

This appeal to reappraisement has been submitted for decision, by the respective parties hereto, upon an oral stipulation to the effect that the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, for the 60 x 10 cc Vials Gonadotrophic Factor #454, was Canadian $3.89 per vial, packed, and that there was no higher export value.

I therefore find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value for the 60 x 10 cc Vials Gonadotrophic Factor #454 was Canadian $3.89 per vial, packed. Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

This appeal to reappraisement has been submitted for decision, by the respective parties hereto, upon an oral stipulation to the effect that the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, for the 60 x 10 cc Vials Gonadotrophic Factor #454, was Canadian $3.89 per vial, packed, and that there was no higher export value.

I therefore find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such value for the 60 x 10 cc Vials Gonadotrophic Factor #454 was Canadian $3.89 per vial, packed. Judgment will be rendered accordingly.

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8 Cust. Ct. 608, 1942 Cust. Ct. LEXIS 657, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-ayerst-mckenna-harrison-u-s-ltd-cusc-1942.