United States v. Collin

U.S. Customs Court

United States v. Collin

2 Cust. Ct. 923, 1939 Cust. Ct. LEXIS 1692

Procedural entryThis page is a short order in United States v. Collin. Read the opinion of the Court — 4 Cust. Ct. 622 →

United States Customs Court·Decided May 1, 1939·No. No. 4564; Entry No. 5-H·Published

Opinion

Tilson, Judge:

This appeal involves the proper dutiable value of certain machine parts imported from England. It appears from the record that in making entry of said merchandise the importer deducted as nondutiable the item of packing charges and that to the amount of said charges the entered value is less than the proper dutiable value.

I therefore find that the proper dutiable value of this merchandise is tbe invoiced unit value, plus packing, as invoiced. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal involves the proper dutiable value of certain machine parts imported from England. It appears from the record that in making entry of said merchandise the importer deducted as nondutiable the item of packing charges and that to the amount of said charges the entered value is less than the proper dutiable value.

I therefore find that the proper dutiable value of this merchandise is tbe invoiced unit value, plus packing, as invoiced. Judgment will be rendered accordingly.

United States v. Collin, 2 Cust. Ct. 923, 1939 Cust. Ct. LEXIS 1692 (cusc 1939).

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