Legal Opinion

S. P. Skinner & Co. v. United States

United States Customs Court

Decided May 25, 1950No. 7833; Entry No. 19888PublishedCited by 5 opinions

1Opinion of the Court

Lawrence, Judge:

Plaintiff has filed this appeal for a reappraisement of certain articles of so-called “Peerage” brassware manufactured by Pearson-Page-Jewsbury Co., Ltd., of Birmingham, England, and imported at the port of New York.

The articles in controversy were invoiced at certain per se unit prices less a discount of 17K per centum, less 2}{ per centum cash discount, case and packing not included.

The importer entered the articles at the per se unit prices as invoiced, less 2% per centum cash discount, plus case and packing, and they were appraised at said per se unit prices, plus 10 per…

2Cases cited3 opinions

  1. Golding Bros. v. United StatesUnited States Customs Court · 1941
  2. United States v. R. H. Macy & Co.United States Customs Court · 1948
  3. Charles Happel, Inc. v. United StatesUnited States Customs Court · 1949

3Cited by5 opinions

  1. Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1951
  2. J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1951
  3. S. P. Skinner & Co. v. United StatesUnited States Customs Court · 1951
  4. S. P. Skinner & Co. v. United StatesUnited States Customs Court · 1951
  5. United States v. BambergerUnited States Customs Court · 1950

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