Legal Opinion
New Trends, Inc. v. United States
United States Court of International Trade
Decided September 29, 1986No. 81-4-00465PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
RE, Chief Judge:
The question presented in this case pertains to the proper valuation, for customs duty purposes, of certain giftware, furniture, and decorative accessories of bamboo, rattan, and other fibrous materials imported from the Philippines, Hong Kong, Japan, and Taiwan.
The Customs Service appraised the merchandise on the basis of export value, in accordance with section 402(b) of the Tariff Act of 1930, 19 U.S.C. § 1401a(b) (1976) (amended 1979).
The Tariff Act defines export value as: the price, at the time of exportation to the United States of the…
2Cases cited5 opinions
- Mathews Conveyer Co. v. Palmer-Bee Co.Court of Appeals for the Sixth Circuit · 1943
- McCann L. REID, Plaintiff-Appellant and Cross-Appellee, v. MEMPHIS PUBLISHING COMPANY, Defendant-Appellee and Cross-AppellantCourt of Appeals for the Sixth Circuit · 1975
- Globemaster Midwest, Inc. v. United StatesUnited States Customs Court · 1971
- J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1978
- B & W Wholesale Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1971
3Cited by6 opinions
- Moss Manufacturing Co. v. United StatesUnited States Court of International Trade · 1989
- Rosenthal-Netter, Inc. v. United StatesUnited States Court of International Trade · 1988
- Jay-Arr Slimwear Inc. v. United StatesUnited States Court of International Trade · 1988
- Jimlar Corp. v. United StatesUnited States Court of International Trade · 1987
- Monarch Luggage Co., Inc. v. United StatesUnited States Court of International Trade · 1989
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