United States v. Miller Bros. Hat

U.S. Customs Court

United States v. Miller Bros. Hat

9 Cust. Ct. 654, 1942 Cust. Ct. LEXIS 1374

CourtUnited States Customs Court

DecidedOctober 19, 1942

DocketNo. 5736; Entry No. 707932

StatusPublished

This text of 9 Cust. Ct. 654 (United States v. Miller Bros. Hat) 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. Miller Bros. Hat, 9 Cust. Ct. 654, 1942 Cust. Ct. LEXIS 1374 (cusc 1942).

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Opinion

Tilson, Judge:

In this appeal counsel for the respective parties have agreed as to certain items of the merchandise that the proper dutiable value thereof is $2.28 per dozen, c. i. f., packing included. I therefore find and hold that the proper dutiable value of the merchandise invoiced as “53K doz II qual. ‘Hempa’ Bangkok Paper Hats, 3% bu with cell, assorted sizes, Grey, untrimmed and not blocked,” and “14 doz II'qual. ‘Hempa’ Bangkok Paper Hats, bu with cell, assorted sizes, Cocoa, ■ untrimmed and not blocked” to be $2.28 per dozen, c. i. f., packing included. Judgment will be rendered accordingly.

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Tilson, Judge:

In this appeal counsel for the respective parties have agreed as to certain items of the merchandise that the proper dutiable value thereof is $2.28 per dozen, c. i. f., packing included. I therefore find and hold that the proper dutiable value of the merchandise invoiced as “53K doz II qual. ‘Hempa’ Bangkok Paper Hats, 3% bu with cell, assorted sizes, Grey, untrimmed and not blocked,” and “14 doz II'qual. ‘Hempa’ Bangkok Paper Hats, bu with cell, assorted sizes, Cocoa, ■ untrimmed and not blocked” to be $2.28 per dozen, c. i. f., packing included. Judgment will be rendered accordingly.

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Bluebook (online)

9 Cust. Ct. 654, 1942 Cust. Ct. LEXIS 1374, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-miller-bros-hat-cusc-1942.