United States Customs Court, 1947

Milton Snedeker Corp. v. United States

Milton Snedeker Corp. v. United States
United States Customs Court · Decided April 18, 1947 · Lawrence
18 Cust. Ct. 567; 1947 Cust. Ct. LEXIS 825
Milton Snedeker Corp. v. United States

Opinion of the Court

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 the Tariff Act of 1930, as amended by the Customs Administrative Act of 193,8, to be the proper basis for determining the values of said merchandise, and that such values are as follows:

Manufacturer’s No. Description of merchandise Canadian dollars
Wire wound resistors
219 CE 300 1.0 Megohm WW 5 Resistors-Lugs 1%_7. 90 each
215 CE 125 100,000 Ohms WW 5 Resistors-Lugs 1%_3. 145
222 CE 1150 1.0 Megohm WW 5 Resistors-Lugs 1%_7. 90
All items less 40% packed

Judgment will be entered accordingly.

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