United States Customs Court, 1964

Jacky Products Corp. v. United States

Jacky Products Corp. v. United States
United States Customs Court · Decided April 15, 1964 · Oliver
52 Cust. Ct. 511; 1964 Cust. Ct. LEXIS 1351
Jacky Products Corp. v. United States

Opinion of the Court

Oliver, Chief Judge:

This appeal for reappraisement involves certain plastic baby pants, exported from Haiti and entered at the port of New York.

Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the articles in question is constructed value, as defined in section 402(d) of the Tariff Act ofโ€™ 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is 0.3964 per dozen, and I so hold.

Judgment will be rendered accordingly.

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