United States Customs Court Reports: Cases Adjudged in the United States Customs Court, Volume 77The Court, 1976 - Customs administration |
From inside the book
Results 1-5 of 41
Page 49
... costs of the separate component materials at the time when they have reached the state when nothing further need be done to them except combine them into the completed article . COMPONENT MATERIAL OF CHIEF VALUE In computing the ...
... costs of the separate component materials at the time when they have reached the state when nothing further need be done to them except combine them into the completed article . COMPONENT MATERIAL OF CHIEF VALUE In computing the ...
Page 58
... costs of the separate component materials at the time when they have reached the state when nothing further need be done to them except combine them into the completed article . United States v ... cost breakdown for 58 77 CUSTOMS COURT.
... costs of the separate component materials at the time when they have reached the state when nothing further need be done to them except combine them into the completed article . United States v ... cost breakdown for 58 77 CUSTOMS COURT.
Page 59
... cost breakdown for styles 200 and 7205 was prepared by the firm's accountant in 1974 from Fortune's manufacturing and purchasing records covering May and June 1973 when the materials for the importations were purchased . ' This cost ...
... cost breakdown for styles 200 and 7205 was prepared by the firm's accountant in 1974 from Fortune's manufacturing and purchasing records covering May and June 1973 when the materials for the importations were purchased . ' This cost ...
Page 60
... costs properly included in a chief value computation for style 200 : Wool 10 $ 16.53 Shell : wool yarn Leather suede leather trimming ( includes ( including leather dyeing ) $ 1.80 on buttons ) 1.68 knitting ... cost 60 77 CUSTOMS COURT.
... costs properly included in a chief value computation for style 200 : Wool 10 $ 16.53 Shell : wool yarn Leather suede leather trimming ( includes ( including leather dyeing ) $ 1.80 on buttons ) 1.68 knitting ... cost 60 77 CUSTOMS COURT.
Page 61
... cost . In this circumstance , plaintiff has allocated one third of the total cutting cost , i.e. , $ 0.36 ( U.S. ) to the cost of cutting the suede . The allocation of processing costs among component materials is per- missible in ...
... cost . In this circumstance , plaintiff has allocated one third of the total cutting cost , i.e. , $ 0.36 ( U.S. ) to the cost of cutting the suede . The allocation of processing costs among component materials is per- missible in ...
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Common terms and phrases
action aff'd affidavit aiming spot appraisement calcium fluoride candlehold CCPA CHENILLE STEMS chief value classified under item component material cost cotton covered cross-motion Cust Customs Court customs laws cut or uncut defendant defendant's motion Deringer Destelbergen DISMISS FOR LACK dutiable duty electronic organ Emphasis added entireties export value fact fibrous glass filaments filed flanges fondue Ford Friedman & Co furniture glassware gloves headnote invoices issue items marked jacket LACK OF JURISDICTION leather machine Maletz manufacturer material of chief monofilament Morris Friedman MOTION TO DISMISS October 20 pants Philippine pile fabric plaintiff Plaintiff claims plaintiff's exhibit plaintiff's motion plastic Port properly classifiable protest Rex E rule Sarlane screws separate SEVER AND DISMISS specially provided statute subpart suede summary judgment Supp supra surface Tariff Act tariff schedules testified testimony textile TSUS U.S. dollars United velveteen wearing apparel wine racks WIRE ROD witness wonder bars WOOD PRODUCTS wool yarns York
Popular passages
Page 160 - Supporting and opposing affidavits shall be made on personal knowledge, shall set forth such facts as would be admissible in evidence, and shall show affirmatively that the affiant is competent to testify to the matters stated therein.
Page 93 - Allowance of the privileges provided for In this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe, which may Include, but need not be limited to, the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 309(b) of this Act shall be filed and completed, and the designation of the person to whom any refund or payment of drawback shall be made.
Page 164 - SEC. 205. For the purposes of this title, the foreign market value of imported merchandise shall be the price, at the time of exportation of such merchandise to the United States...
Page 93 - 5 as amend""Upon the exportation of merchandise not conforming to sample or specifications or shipped without the consent of the consignee upon which the duties have been paid and which have been entered or withdrawn for consumption and, within...
Page 164 - For the purpose of this title the cost of production of imported merchandise shall be the sum of — (1) The cost of materials of, and of fabrication, manipulation, or other process employed in manufacturing or producing such or similar merchandise, at a time preceding the date of exportation of the particular merchandise under consideration which would ordinarily permit the manufacture or production...
Page 22 - ... a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of articles of that class or kind to which the imported articles belong, and the controlling use is the chief use, ie, the use which exceeds all other uses (if any) combined...
Page 93 - ... the Importer of record, unless another person has been named In the import entry as the actual owner and the declaration of such owner has been timely filed, in which case the drawback entry may be filed in the name of either such owner or the importer of record. If the goods are claimed to be not in accordance with sample or specifications, the drawback entry shall be accompanied by a copy of the order for the merchandise, copies of any preliminary correspondence, and the samples or specifications...
Page 154 - Articles not specially provided for of a type used for household, table, or kitchen use: toilet and sanitary wares; all the foregoing and parts thereof, of metal: Articles, wares, and parts, of precious metal.
Page 164 - States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States...
Page 134 - ... be final and conclusive upon all persons (including the United States and any officer thereof...