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Keywords

appealtariff

appealwilltariff

Related Cases

Frank Quin & Co. v. U.S., Not Reported in F.Supp., 11 Cust.Ct. 402, 1943 WL 5087, R.D. 5918

Facts

The merchandise in question was exported from France and was subject to an appeal for reappraisement. The parties stipulated that the market value at the time of exportation was to be determined based on the price at which similar merchandise was offered for sale in the principal markets of France. The stipulation also noted that the appeal was abandoned for all other merchandise not marked with the letter M.

Issue

What is the proper basis for determining the value of the merchandise exported from France to the United States?

Rule

The export value is defined in section 402 (d) of the Tariff Act of 1930 as the market value or price at the time of exportation, plus any additional costs not included in that price.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise represented on the invoice by the items marked with a green-ink M and the initials J. D. F. (Examiner J. D. Flynn), and that such values are the appraised values, less any additions for French tax made by the importers under duress at the time of entry.

Analysis

The court applied the stipulated facts to determine that the export value, as defined by the Tariff Act, was the correct basis for valuing the merchandise marked with a green-ink M. The court found that the appraised values were appropriate, less any additions for French tax made under duress at the time of entry.

The appeal having been abandoned insofar as it relates to all other merchandise, to that extent the appeal is hereby dismissed.

Conclusion

The court concluded that the appeal was dismissed for all merchandise not marked with the letter M, and judgment was rendered accordingly.

Judgment will be rendered accordingly.

Who won?

The prevailing party was the importers, as the court upheld the appraised values of the merchandise marked with a green-ink M.

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Keywords

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