Legal Opinion

United States v. New York Merchandise Co.

United States Customs Court

Decided February 26, 1953No. A. R. D. 17; Entry No. 760157PublishedCited by 1 opinion

1Opinion of the Court

FoRd, Judge:

This application for a review of the decision and judgment of the trial court (Reap. Dec. 8162) was filed under the provisions of title 28 U. S. C., sec. 2636 (a). The merchandise involved consists of decorated earthenware and porcelain dolls exported from Japan and entered at the port of New York. The only question presented is whether or not a commission of 6 per centum paid by appellee herein to the firm of Strong & Co. in Japan was a bona fide buying commission, and, therefore, not part of the value of the merchandise.. The issue in this case was originally disposed of in New…

2Cases cited4 opinions

  1. Stein v. United StatesCourt of Customs and Patent Appeals · 1910
  2. United States v. Case & Co.Court of Customs and Patent Appeals · 1925
  3. Krocker v. United StatesUnited States Customs Court · 1950
  4. New York Merchandise Co. v. United StatesUnited States Customs Court · 1947

3Cited by1 opinion

  1. Dalminter, Inc. v. United StatesUnited States Customs Court · 1961

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