United States Customs Court, 1947

R. H. Macy & Co. v. United States

R. H. Macy & Co. v. United States
United States Customs Court · Decided April 16, 1947 · Cole
18 Cust. Ct. 559; 1947 Cust. Ct. LEXIS 810
R. H. Macy & Co. v. United States

Opinion of the Court

Cole, Judge:

This appeal for reappraisement concerns the dutiable value of woolen druggets exported from Madras, India, and entered at the port of New York.

An agreed set of facts, submitting the case, establishes export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory value is the appraised value.

Judgment will be rendered accordingly.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.