United States v. L. Bamberger & Co.

27 Cust. Ct. 421, 1951 Cust. Ct. LEXIS 1362
CourtUnited States Customs Court
DecidedAugust 13, 1951
DocketNo. 8037; Entry Nos. N-1056; N-952
StatusPublished

This text of 27 Cust. Ct. 421 (United States v. L. Bamberger & 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. L. Bamberger & Co., 27 Cust. Ct. 421, 1951 Cust. Ct. LEXIS 1362 (cusc 1951).

Opinion

Johnson, Judge:

These appeals for reappraisement have been submitted for decision upon a stipulation of counsel for the parties hereto.

On the agreed facts I find the export value, as that value is defined in section 402 (d) 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 values are as follows:

Reappraisement 176197-A
Mfg. No. Senta white Dec. H7U !4 N. O. Hit: St. 46 f¡4 U. S. Dollars
12 Plates 10"-$6.39 per dozen
12 Plates 7%"_ 4.10 “ “
12 Plates 6%"_ 2.93 “ “
12 Coupe soup plates 7%"_ 5.20 “ “
12 Fruit saucers 5%,"_ 2.93 “ “
12 Tea cups_ 5.29 “ “
12 Tea saucers_ 2.26 “ “
1 Casserole (2 pieces)_ 3.00 each
1 Sauceboat f.-Std_ 1.54 “
1 Dish ov. 11"_ 1.35 “
1 Dish ov. 14"_ 2.59 “
1 Baker_ 1.36 “
1 Sugar 2Ys (2 pieces)_ .87 “
1 Cream 3_ .56 “
93 $40.37 per set packed
[422]*422Mfg. Nó. Sonta white Sec. me H MG. Hdl. St. i6/f7 IT. S. Dollars
12. Plates 10"_$6.39 per dozen
12 Plates 7%"_ 4.10 “ “
12 Plates 6%”_r_ 2.93 “ “
12 Coupe soup plates 7%"_ 5.20 “ . “
12 Fruit saucers 5%"_ 2.93 “ “
12 Tea cups_ 5.29 “
12 Tea saucers_ 2.26 “ “
1 Casserole (2 pieces)_._i_ 3.00 each.
1 Sauceboat f. Std_•_ 1.54 “
1 Dish ov. 11"_ 1.35 “
1 Dish ov. 14"___ 2.59 “
1 Baker__J_•_ 1.36 “
1 Sugar 2)4 (2 pieces)- .87 “
1 Cream 3__ .56 “
93 $40.37 per set packed
Mfg. No. Cora Ivory body Sec. ItSSI K M. G. Hdl, St. 46fl7Ha U. S. Dollars
12 Plates 10"---r $9.22 per dozen
12 Plates 7%"___.- 6.49 “
12 Plates 6%"_ 4.74 “
12 Coupe soup plates 7%"_ 7.47 “ “
12 Fruit saucers 5%"_ 4.74 “ “
12 Tea cups-__--- 7.85 “ “
12 Tea saucers_ 3.37 “ “
1 Casserole (2 pieces)- 4.39 each
1 Sauceboat f. Std_'- 2.31 “
.IDishov.ll"_ 1.75 “
1 Dish ov. 14"_ 3.43
' 1 Baker_'- 1.75-
1 Sugar 2)4 (2 pieces)- 1.52
1 Cream 3_ .79 “
93 $59.82 per set packed
. Mfg. No. Senta white Dec. Í5798 Q. Hdl. St. ^6f¡7 U. S. Dollars
12 Plates 10"_1_$6.93 per dozen
12 Plates 7%"_ 4.44 “ “
12 Plates 6%"_ 3.16 “
12 Coupe soup plates 7%"- 5.64 “
12 Fruit saucers 5%"- 3.16 “ “
12 Tea cups_ 5.71 “ “
12 Tea saucers_ 2.45 “ “
1 Casserole (2 pieces)_ 3.26 each
1 Sauceboat f. Std_ 1.66 “
IDishov.ll"_ 1.41 “
IDishov. 14"_T 2.79 “
1 Baker_ 1.41 “
1 Sugar 2)4 (2 pieces)-1- .95 “
1 Cream 3'_ .59 “
93 $43.56 per set packed
[423]*423Reappraisement 179620-A
Mfg. No. Senta white Dec. 15798 H M. <3. Bdl. St. 4«//r XX. S. Dollars
12 Plates 10"-$6.93 per dozen
12 Plates 7%"_ 4.44 “
12 Plates 6%"_ 3.16 “ “
12 Coupe soup plates 7%_ 5.64 “ “
12 Fruit saucers 5%"_ 3.16 “ “
12 Tea cups_ 5.71 “ “
12 Tea saucers_1_ 2.45 “ “
1 Casserole (2 pieces)_ 3.26 each
1 Sauceboat f. Std_ 1.66 “
1 Dish oval 11"_ 1.41 “
1 Dish oval 14"_ 2.79 “
1 Baker_ 1.41 “
1 Sugar 2% (2 pieces)_1_ .95
1 Cream 3_ .59 “
93 $43.56 per set packed

Judgment will be rendered accordingly.

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Bluebook (online)
27 Cust. Ct. 421, 1951 Cust. Ct. LEXIS 1362, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-l-bamberger-co-cusc-1951.