United States v. Frank P. Dow Co.

U.S. Customs Court

United States v. Frank P. Dow Co.

11 Cust. Ct. 487, 1943 Cust. Ct. LEXIS 3773

CourtUnited States Customs Court

DecidedNovember 26, 1943

DocketNo. 5959; Entry No. 3010, etc.

StatusPublished

This text of 11 Cust. Ct. 487 (United States v. Frank P. Dow 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.

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United States v. Frank P. Dow Co., 11 Cust. Ct. 487, 1943 Cust. Ct. LEXIS 3773 (cusc 1943).

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Opinion

Oliver, Presiding Judge:

These appeals for reappraisement have been submitted for decision upon tbe following stipulation of counsel for tbe parties hereto:

It is hereby stipulated and agreed by the undersigned, subject to the approval of tbe court, that at the time of exportation of the chip roping “Hawaiian” leis, 15/16” x 40”, involved in these cases, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, at yen 1.80 per gross, including carton and packing. . ■

It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation of the instant merchandise, and that this case may be submitted on the foregoing stipulation.

On tbe agreed facts I find the export value, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be tbe proper basis for tbe determination of tbe value of tbe merchandise bere involved, and that sucb value is yen 1.80 per gross, including carton'and packing.-

Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

These appeals for reappraisement have been submitted for decision upon tbe following stipulation of counsel for tbe parties hereto:

It is hereby stipulated and agreed by the undersigned, subject to the approval of tbe court, that at the time of exportation of the chip roping “Hawaiian” leis, 15/16” x 40”, involved in these cases, such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, at yen 1.80 per gross, including carton and packing. . ■

It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation of the instant merchandise, and that this case may be submitted on the foregoing stipulation.

On tbe agreed facts I find the export value, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be tbe proper basis for tbe determination of tbe value of tbe merchandise bere involved, and that sucb value is yen 1.80 per gross, including carton'and packing.-

Judgment will be rendered accordingly.

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11 Cust. Ct. 487, 1943 Cust. Ct. LEXIS 3773, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-frank-p-dow-co-cusc-1943.