United States v. Ryan

U.S. Customs Court

United States v. Ryan

33 Cust. Ct. 530, 1954 Cust. Ct. LEXIS 1080

CourtUnited States Customs Court

DecidedOctober 14, 1954

DocketReap. Dec. 8345; Entry No. 77-G

StatusPublished

This text of 33 Cust. Ct. 530 (United States v. Ryan) 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. Ryan, 33 Cust. Ct. 530, 1954 Cust. Ct. LEXIS 1080 (cusc 1954).

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Opinion

Ford, Judge:

When this case was called for trial, the respective parties agreed that the price at the time of exportation of the 44 10 x [531]*53120 x 14 Fleetway casings, covered by invoice No. 3303, to the United States, 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, including all costs, charges, and expenses specified in section 402 of the Tariff Act of 1930, was $140.59, each. It was further agreed between the parties that the price of the 44 10 x 20 tubes, covered by said invoice, at the time of exportation to the United States, 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 the costs, charges, and expenses specified in said section 402, was $8.45 each.

It was further agreed between the parties, as to the merchandise covered by invoice No. 3304, that the price or market value of the 32 1,200 x 20 14-ply tires and the 32 1,200 x 20 transport tubes, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus all costs, charges, and expenses specified in said section 402, was $224.35 and $14.05 each, respectively.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export value of the 44 10 x 20 x 14 Fleetway casings, covered by invoice No. 3303, to be $140.59 each. The 44 10 x 20 tubes, covered by said invoice, I hold the proper dutiable export value thereof to be $8.45 each. As to the 32 1,200 x 20 14-ply tires and the 32 1,200 x 20 transport tubes, covered by invoice No. 3304,1 find and hold the proper dutiable export value thereof to be $224.35 and $14.05 each, respectively, all Canadian currency. Judgment will be rendered accordingly.

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Ford, Judge:

When this case was called for trial, the respective parties agreed that the price at the time of exportation of the 44 10 x [531]*53120 x 14 Fleetway casings, covered by invoice No. 3303, to the United States, 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, including all costs, charges, and expenses specified in section 402 of the Tariff Act of 1930, was $140.59, each. It was further agreed between the parties that the price of the 44 10 x 20 tubes, covered by said invoice, at the time of exportation to the United States, 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 the costs, charges, and expenses specified in said section 402, was $8.45 each.

It was further agreed between the parties, as to the merchandise covered by invoice No. 3304, that the price or market value of the 32 1,200 x 20 14-ply tires and the 32 1,200 x 20 transport tubes, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus all costs, charges, and expenses specified in said section 402, was $224.35 and $14.05 each, respectively.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export value of the 44 10 x 20 x 14 Fleetway casings, covered by invoice No. 3303, to be $140.59 each. The 44 10 x 20 tubes, covered by said invoice, I hold the proper dutiable export value thereof to be $8.45 each. As to the 32 1,200 x 20 14-ply tires and the 32 1,200 x 20 transport tubes, covered by invoice No. 3304,1 find and hold the proper dutiable export value thereof to be $224.35 and $14.05 each, respectively, all Canadian currency. Judgment will be rendered accordingly.

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33 Cust. Ct. 530, 1954 Cust. Ct. LEXIS 1080, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-ryan-cusc-1954.