United States v. Harrower Laboratory

U.S. Customs Court

United States v. Harrower Laboratory

15 Cust. Ct. 370, 1945 Cust. Ct. LEXIS 1024

CourtUnited States Customs Court

DecidedJune 26, 1945

DocketNo. 6180; Entry No. 2741

StatusPublished

This text of 15 Cust. Ct. 370 (United States v. Harrower Laboratory) 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. Harrower Laboratory, 15 Cust. Ct. 370, 1945 Cust. Ct. LEXIS 1024 (cusc 1945).

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Opinion

Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon an oral stipulation entered into by and between counsel for the parties hereto, agreeing, in substance, that the proper basis for the valuation of the merchandise under consideration is the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, and that such value should be $1.60 per gram, less 1 per centum.

Accordingly, I hold the proper basis for the valuation of the involved merchandise to be the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, and that such value is $1.60 per gram, less 1 per centum.

Judgment will be rendered accordingly.

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Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon an oral stipulation entered into by and between counsel for the parties hereto, agreeing, in substance, that the proper basis for the valuation of the merchandise under consideration is the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, and that such value should be $1.60 per gram, less 1 per centum.

Accordingly, I hold the proper basis for the valuation of the involved merchandise to be the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, and that such value is $1.60 per gram, less 1 per centum.

Judgment will be rendered accordingly.

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Bluebook (online)

15 Cust. Ct. 370, 1945 Cust. Ct. LEXIS 1024, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-harrower-laboratory-cusc-1945.