United States v. Milton Snedeker Corp.

18 Cust. Ct. 556, 1947 Cust. Ct. LEXIS 805

• Court: United States Customs Court
• Decided: April 14, 1947
• Docket: No. 7183; Entry No. 712358
• Status: Published

Opinion

Lawrence, Judge:

This appeal for reappraisement has been submitted for decision upon a stipulation entered into between the parties.

Upon the agreed facts I find the foreign value of the merchandise to which this appeal relates, as that value is defined in section 402 (c) of tbe Tariff Act of 1930, as amended by tbe Customs Administrative Act of 1938, to be tbe proper basis for determining tbe values of said merchandise, and that sucb values are as follows:

Manufacturer’s No. Description of merchandise Canadian dollars

Precision wire wound resistors

214-CE 150 -0.5 Megohm Type WW 5 Resistors_6.05 each

217-CE 238 10,000 Ohms Type WW 3 Resistors_1.50 “

220-CE 546 4,000 Ohms Type WW 3 Resistors_1.50 “

222-CE 375 1.0 Megohm Type WW 5 Resistors_7.90 “

All items less 40% packed

Judgment will be entered accordingly.