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United States v. May Department Stores Co.

21 Cust. Ct. 302, 1948 Cust. Ct. LEXIS 862
CourtUnited States Customs Court
DecidedSeptember 21, 1948
DocketNo. 7617; Entry No. 711980
StatusPublished

This text of 21 Cust. Ct. 302 (United States v. May Department Stores 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. May Department Stores Co., 21 Cust. Ct. 302, 1948 Cust. Ct. LEXIS 862 (cusc 1948).

Opinion

Cole, Judge:

This appeal for reappraisement concerns the dutiable value of men's dressing gowns exported from London and entered at the port of New York.

An agreed set of facts establishes that export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), is the proper basis for appraisement of the merchandise in question, and that such statutory value is sterling 46/6 each, less cash discount of 3% per centum, plus case and packing as invoiced. Judgment will be rendered accordingly.

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Related

§ 1402
19 U.S.C. § 1402(d)

Cite This Page — Counsel Stack

Bluebook (online)
21 Cust. Ct. 302, 1948 Cust. Ct. LEXIS 862, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-may-department-stores-co-cusc-1948.