Legal Opinion

Heller, Deltah Co. v. United States

United States Customs Court

Decided March 21, 1949No. 7689; Entry No. 87121, etcPublishedCited by 2 opinions

1Opinion of the Court

Oliver, Chief Judge:

The appeals for reappraisement listed in schedule “A”, hereto attached and made a part hereof, involve the valuation of certain imitation pearl beads, imported in strings of various lengths from Spain during the period from December 27, 1936, to April 30, 1938. The merchandise covered by all the importations *429involved herein was invoiced and entered on the basis of export value (section 402 (d), Tariff Act of 1930) at various prices in dollars per 100 strings of 40 centimeters length, packed, as follows:

Quality Sizes Bate Price

292 3-7 to 6-12 Dec. 1936 to July 1937 $3.90

313…

2Cases cited1 opinion

  1. Fujii Junichi Shoten, Ltd. v. United StatesUnited States Customs Court · 1947

3Cited by2 opinions

  1. Robert E. Landweer & Co. v. United StatesUnited States Customs Court · 1967
  2. D. Lisner & Co. v. United StatesUnited States Customs Court · 1955

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