Samuel Shapiro & Co. v. United States

The importer, Samuel Shapiro & Company, Inc., appeals from the judgment of the United States Customs Court, First Division, Appellate Term (A.R.D. 155) reviewing the decision of the trial court in an appeal for reappraisement of certain imported rifle parts, designated M. 54 “actions” and constituting firing mechanisms for rifles.

Before the trial court the parties stipulated as follows:

At the time of exportation of said actions to the United States there was no “foreign value” and no “export value” as defined in section 402(c) and section 402 (d) Tariff Act of 1930, as amended.

At the said…