Case ID: cust-ct_28/html/0556-02.html
Source: Caselaw Access Project
Author: {"author": "Cole, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Inter-Maritime Forwarding Co., Inc. v. United States
    No. 8089.
    Entry No. 39319.
    (Decided February 18, 1952)
    
      Tompkins & Tompkins (Allerton deC. Tompkins of counsel) for the plaintiff.
    
      Charles J, Wagner, Acting Assistant Attorney General, for the defendant.
   Cole, Judge:

This case concerns the reappraisement of certain woolen piece goods, idéntified on the invoice as “29/30" width woolen piece goods, Quality it. B. M. from Reid & Taylor, Ltd.”

An agreed set of facts, embodied in the written stipulation of submission, establishes export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the merchandise in question, such statutory value being £0/12/9 (12 shillings, 9 pence) per yard plus packing; the foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), being no higher.

Judgment will be rendered accordingly.