Schieffelin & Co. v. United States

Maletz, Judge:

This is an application for review of the decision and judgment of the trial court in Schieffelin & Co. v. United States, 67 Cust. Ct. 549, R.D. 11759 (1971). Involved is the valuation of two shipments of cognac brandy which were produced in Cognac, France by Jas. Hennessy & Co. (Hennessy) and exported in September and November 1964 to Hennessy’s selected purchaser in the United States, Schieffelin & Co. (Schieffelin), the importer-appellant here. The brandy in question was identified on the invoices as Bras Arme Cognac brandy and was bottled in tenth of a gallon sizes and packed…