Case ID: cust-ct_39/html/0561-02.html
Source: Caselaw Access Project
Author: {"author": "Oliver, Chief Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(Reap. Dec. 8895)
    Entry No. 959872.
    Poppet Corp. v. United States
    (Decided July 10, 1957)
    
      Sharretts, Paley & Carter for the plaintiff.
    
      George Cochran Douh, Assistant Attorney General, for the defendant.
   Oliver, Chief Judge:

This appeal for reappraisement relates to certain Poppet adhesive pens, each accompanied by a refill, that were exported from London and entered at the port of New York.

An agreed set of facts, upon which the case has been submitted, establishes that foreign value is the proper basis for appraisement of the merchandise in question, and that such statutory value is “3 shillings 6 pence per pen, less 33%%, less 3%%, and 3 pence per refill,” and I so hold.

Judgment will be rendered accordingly.