United States Customs Court, 1948

United States v. May Department Stores Co.

United States v. May Department Stores Co.
United States Customs Court · Decided September 21, 1948 · Cole
21 Cust. Ct. 302; 1948 Cust. Ct. LEXIS 862
United States v. May Department Stores Co.

Opinion of the Court

Cole, Judge:

This appeal for reappraisement concerns the dutiable value of men's dressing gowns exported from London and entered at the port of New York.

An agreed set of facts establishes that export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), is the proper basis for appraisement of the merchandise in question, and that such statutory value is sterling 46/6 each, less cash discount of 3% per centum, plus case and packing as invoiced. Judgment will be rendered accordingly.

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