Legal Opinion

Troy Textiles, Inc. v. United States

United States Customs Court

Decided April 7, 1970No. R.D. 11697; Entry No. 6295PublishedCited by 4 opinions

1Opinion of the Court

Rao, Chief Judge:

The merchandise involved in this appeal for re-appraisement consists of engraved steel rollers manufactured in Japan *655and used in the United States in the production of printed textile fabrics.

The imported articles are not included in the Final List of the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521, issued pursuant to the Customs Simplification Act of 1956. The merchandise was appraised on the basis of constructed value, as that value is defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the invoice unit…

2Cases cited4 opinions

  1. Ford Motor Co. v. United StatesUnited States Customs Court · 1952
  2. Carey & Skinner, Inc. v. United StatesUnited States Customs Court · 1939
  3. Fergus Imported Cars, Inc. v. United StatesUnited States Customs Court · 1964
  4. University of Chicago Press v. United StatesUnited States Customs Court · 1960

3Cited by4 opinions

  1. Border Brokerage Co. v. United StatesUnited States Customs Court · 1970
  2. F. W. Myers & Co. v. United StatesUnited States Customs Court · 1971
  3. Goodrich-Gulf Chemicals, Inc. v. United StatesUnited States Customs Court · 1971
  4. Strombecker Corp. v. United StatesUnited States Customs Court · 1976

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