United States v. National Envelope Co.

U.S. Customs Court

United States v. National Envelope Co.

10 Cust. Ct. 488, 1943 Cust. Ct. LEXIS 1288

CourtUnited States Customs Court

DecidedJanuary 5, 1943

DocketNo. 5777; Entry No. 784268

StatusPublished

This text of 10 Cust. Ct. 488 (United States v. National Envelope 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.

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United States v. National Envelope Co., 10 Cust. Ct. 488, 1943 Cust. Ct. LEXIS 1288 (cusc 1943).

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Opinion

Kincheloe, Judge:

This appeal to reappraisement has been submitted for decision upon tbe following stipulation of counsel for tbe parties hereto:

It is hereby stipulated and agreed, subject to the approval of the court, that the market value or price at the time of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, is as follows:

.04J4j5 per pound,

less 2% cash discount,

plus $2.50 consular fee,

plus extra freight, $167.62,

plus 2% war risk insurance — $65.30,

packing included,

less consular fee, $2.50,

less freight to Gothenburg, Sweden, 673.14 Sw. Kr.,

less f.'o.'b. charges, 100.97 Sw. Kr.,

less insurance 2.4% — 329.16 Sw. Kr.,

less ocean freight — $391.23.

It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation.

It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.

On tbe agreed facts I find tbe export value, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be tbe proper basis for tbe determination of tbe value of tbe merchandise here involved, and that such value is—

.04%¡á per pound,

less 2% cash discount,

plus $2.50 consular fee,

[489]*489plus extra freight, $167.62,

plus 2% war risk insurance — $65.30,

packing included,

less consular fee, $2.50,

less freight to Gothenburg, Sweden, 673'. 14 Sw. Kr.,

less f. o. b. charges, 100.97 Sw. Kr.,

less insurance 2.4% — 329.16 Sw. Kr.,

less ocean freight — $391.23.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

This appeal to reappraisement has been submitted for decision upon tbe following stipulation of counsel for tbe parties hereto:

It is hereby stipulated and agreed, subject to the approval of the court, that the market value or price at the time of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, is as follows:

.04J4j5 per pound,

less 2% cash discount,

plus $2.50 consular fee,

plus extra freight, $167.62,

plus 2% war risk insurance — $65.30,

packing included,

less consular fee, $2.50,

less freight to Gothenburg, Sweden, 673.14 Sw. Kr.,

less f.'o.'b. charges, 100.97 Sw. Kr.,

less insurance 2.4% — 329.16 Sw. Kr.,

less ocean freight — $391.23.

It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation.

It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.

On tbe agreed facts I find tbe export value, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be tbe proper basis for tbe determination of tbe value of tbe merchandise here involved, and that such value is—

.04%¡á per pound,

less 2% cash discount,

plus $2.50 consular fee,

[489]*489plus extra freight, $167.62,

plus 2% war risk insurance — $65.30,

packing included,

less consular fee, $2.50,

less freight to Gothenburg, Sweden, 673'. 14 Sw. Kr.,

less f. o. b. charges, 100.97 Sw. Kr.,

less insurance 2.4% — 329.16 Sw. Kr.,

less ocean freight — $391.23.

Judgment will be rendered accordingly.

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10 Cust. Ct. 488, 1943 Cust. Ct. LEXIS 1288, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-national-envelope-co-cusc-1943.