Case ID: cust-ct_5/html/0460-01.html
Source: Caselaw Access Project
Author: {"author": "Kincheloe, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Arkell Safety Bag Co. et al. v. United States
    No. 4946.
    Entry Nos. 851916, 17979, C-1316, 380, etc.
    Invoices dated Porshaga, Sweden, May 28, 1936, etc.
    Entered at New York June 10, 1936; Boston, Mass., June 3, 1937; Philadelphia, Pa., August 29, 1938; Norfolk, Va., November 8, 1939; etc.
    
      (Decided June 24, 1940)
    
      Sharretts & Hillis (Arthur L. Tollman of counsel) for the plaintiffs.
    
      Webster J. Oliver, Assistant Attorney General (Samuel D. Spector, special attorney), for the defendant.
   Kincheloe, Judge:

These appeals to reappraisement listed in schedule A attached to my decision herein and made a part hereof, all of which were consolidated for the purposes of trial by consent of the parties, involve the proper dutiable value of certain machine-glazed Kraft paper imported from Sweden.

At the trial, it was stipulated between counsel for the respective parties in substance as follows:

(1) That the paper covered by the instant appeals to reappraisement is the same in all material respects as that which was the subject of the decision in the case of Arkell Safety Bag Co. v. United States, Reap. Dec. 4670.

(2) That the record in said case may be incorporated herein.

(3) That there is no foreign value for the paper in question.

Plaintiffs introduced the testimony of one George Fredson Baine, a salesman of the Borregaard Co., Incorporated, who had appeared as a witness on behalf of the plaintiff in the Arkell Safety Bag Co. case, supra. Said witness testified that he personally negotiated all of the sales to American customers of the paper involved in the appeals in question; that said sales were negotiated in the same manner as those concerning which the witness testified in the Arkell Safety Bag Co. case, supra; that the invoice prices for the instant merchandise are the prices actually paid therefor; that he prepared a schedule, which schedule was offered in evidence and admitted as Exhibit 1 herein, setting forth the freely offered prices of said merchandise at the times of exportation thereof; that the said invoice prices and freely offered prices were the c. i. f. prices, ports of entry, subject to a 2 per centum cash discount, and included amounts for inland freight, ocean freight, dock dues, and wharfage, and insurance premium.

In the Arkell Safety Bag Co. case, supra, the record in which case has been incorporated herein, it was found that the foreign market for machine-glazed Kraft paper, such as or similar to that involved therein, was a controlled market subject to conditions and restrictions fixed by a cartel agreement between wholesalers and dealers; that there was no foreign-market value, within the meaning of such value as defined in section 402 (c) of the Tariff Act of 1930, for such or similar merchandise; that the proper basis of appraisement for said merchandise was export value, within the judicial interpretation of said value for tariff purposes; that all of the sales of said paper were negotiated to American importers without any restriction or condition upon the American purchaser, either as to use or quantity; and that tbe price for said merchandise was the same regardless of the quantity-purchased.

On the basis of the entire record before me, I find the following facts:

(1) That the merchandise in question consists of machine-glazed Kraft paper imported from Sweden.

(2) That the foreign market, at the times of exportation of the instant merchandise, for such or similar merchandise was a controlled market.

(3). That there was no foreign-market value, as such value is rle.fiup.rl in section 402 (c) of the Tariff Act of 1930, for the instant merchandise at the times of exportation thereof.

(4) That the proper basis of appraisement for said merchandise is export value, as such value is defined in section 402 (d) of said act and as legally interpreted in the Arkell Safety Bag Co. case, supra.

(5) That such dutiable export values of said merchandise are the freely offered prices set forth on schedule B, hereto attached and made a part hereof, less 2 per centum cash discount, inland freight, ocean freight, dock dues-and wharfage, and insurance premium, as invoiced.

I hold as matter of law that the correct dutiable values of the instant merchandise are the export values as set forth'in fact (5). Judgment will be rendered accordingly.

Schedule B

Arkell Safety Bag Co.

Reappraisement # Entry # Net-weight of paper Freely offered price Merchandise

114485-A 851916 as invoiced, $3.10/100 lbs. Rolls brown

114499-A 701448 as invoiced, $3.90/100 lbs. Rolls blue

115000-A 703556 as invoiced. $3.10/100 lbs. Rolls brown

115299-A 725475 16558 lbs. $3.90/100 lbs. Rolls blue

12072 lbs. $3.10/100 lbs. Rolls brown

115446-A 732154 12280 lbs. $3.90/100 lbs. Rolls blue

80021 lbs. $3.10/100 lbs. Rolls brown

115713-A 739566 63865 lbs. $3.10/100 lbs. Rolls brown

18736 lbs. $3.90/100 lbs. Rolls blue

115860-A 743183 as invoiced. $3.10/100 lbs. Rolls brown

118202-A 789658 89085 lbs. $3.45/100 lbs. Rolls brown

8258 lbs. $4.25/100 lbs. Rolls blue

118203-A 855292 as invoiced, $3.10/100 lbs. Rolls brown

118292-A 837255 as invoiced, $3.55/100 lbs. Rolls brown

119136-A 720288 as invoiced, $3.10/100 lbs. Rolls brown

119762-A 863073 as invoiced, $4.20/100 lbs. Rolls brown

123058-A 855335 as invoiced. $3.90/100 lbs. Rolls blue

125281-A 806514 11063 lbs. $3.55/100 lbs. Rolls brown

84901 lbs. $3.55/100 lbs. Rolls brown

28966 lbs. $4.35/100 lbs. Rolls blue

Stone & Bonner Co. (The Borregaard Co.)

127111-A 17979 21104 lbs. $4.85/100 lbs. Rolls gray

11125 lbs. $4.90/100 lbs. Rolls green

Wm. J. Jones & Co.

Reappraisment if Entry § Net weight af paper Freely offered price Merchandise

128780-A C1316 1285 lbs. 83.30/100 lbs. Rolls green

8726 lbs. $3.40/100 lbs. Sheets green

11740 lbs. $3.20/100 lbs. Sheets brown

2802 lbs. $3.10/100 lbs. Rolls brown

11271 lbs. $3.20/100 lbs. Sheets brown

4379 lbs. $3.10/100 lbs. Rolls brown

128790-[ A XXXX XXXXX ] lbs. $3.20/100 lbs. Sheets brown

12132 lbs. $3.20/100 lbs. Sheets brown

130164^A C481 8958 lbs. $3.40/100 lbs. Sheets green

6081 lbs. $3.10/100 lbs. Rolls gray

19665 lbs. $3.20/100 lbs. Sheets gray

15813 lbs. $3.20/100 lbs. Sheets brown

23614 lbs. $3.40/100 lbs. Sheets green

15905 lbs. $3.20/100 lbs. Sheets brown

Austin & Company (Old Dominion Paper Co.)

134248-[ A XXX XXXXX ] lbs. $3.50/100 lbs. Rolls green

9010 lbs. $3.30/100 lbs. Rolls brown

4929 lbs. $3.40/100 lbs. Sheets brown