Case: New York Hanseatic Corporation P. W. Bellingall, Inc. v. United States
Abbreviation: New York Hanseatic Corp. P. W. Bellingall, Inc. v. United States
Decision Date: 1959-06-09
Docket Number: Reap. Dec. 9451; Entry Nos. 15197; 25868; 28417
Citation: 42 Cust. Ct. 670
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: New York Hanseatic Corporation P. W. Bellingall, Inc. v. United States
Judges: 
Pages: 670–670

Head Matter:
(Reap. Dec. 9451)
New York Hanseatic Corporation P. W. Bellingall, Inc. v. United States
Entry Nos. 15197; 25868; 28417.
(Decided June 9, 1959)
Eugene R. Pichrell for tbe plaintiffs.
George Cochrcm Doub, Assistant Attorney General, for tbe defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain sodium trichloracetate exported from Western Germany and entered at the port of San Francisco, Calif.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the sodium trichloracetate in question, which is represented by the invoice items marked "A," is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value for the merchandise is $330.84 per 1,000 kilos, plus cost of packing and labor in packing, and I so hold. Judgment will be rendered accordingly.