Case ID: cust-ct_8/html/0626-01.html
Source: Caselaw Access Project
Author: {"author": "OliveR, Presiding Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Louis Wolf & Co., Inc., v. United States
    No. 5587.
    Invoices dated Sonneberg, Germany, September 14, 1935, etc.
    Certified September 19, 1935, etc.
    Entered at New York, N. Y., October 2, 1935, etc.
    Entry No. 736861, etc.
    (Decided March 5, 1942)
    
      Strauss & Hedges (Barnes, Richardson & Colburn by Joseph Schwartz of counsel) for the plaintiff.
    
      Paul P. Rao, Assistant Attorney General (Samuel D. Spector, special attorney), for the defendant.
   OliveR, Presiding Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, involve the proper dutiable value of certain Christmas-tree ornaments and glass animals or novelties, fruit picks or cocktail sticks exported from Germany and imported at the port of New York.

The cases have been submitted for decision on a stipulation entered into by and between counsel for the respective parties, wherein it is agreed, in substance, as follows:

(1) That the Christmas-tree ornaments and glass animals or novelties, fruit picks or cocktail sticks in question were exported from Germany during the period from August, 1935, through April, 1939.

(2) That the instant merchandise is similar in all material respects to that which was the subject of the decision in the case of F. W. Woolworth Co. et al. v. United States, (Reap. Dec. 5094).

(3) That the market conditions existing during the period of exportation of the articles in question were similar, if not identical, to the conditions found to be prevailing in the foreign market as described in the Woolworth Co. case, supra.

(4) That the record in the Woolworth Co. case, supra, may be incorporated in and made a part of the record in the present cases.

As to all the foregoing, plus, when not included in such per se unit invoice prices, the costs of cases and packing and the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, as invoiced, whenever reported as dutiable by the appraiser.

The appeals having been abandoned insofar as they relate to all other merchandise, to that extent the appeals are hereby dismissed. Judgment will be rendered accordingly.