Legal Opinion
H. M. Young Associates, Inc. v. United States
United States Customs Court
Decided October 27, 1972No. C.D. 4388 Port of New York, Court No. R65/12412 on Fabrics of Special Construction (Waistband Elastics)PublishedCited by 5 opinions
1Opinion of the Court
On Motion and Cross-Motion for Summary Judgment
RICHARDSON, Judge:
The merchandise of this case described on the special customs invoice as “Cotton Tissues (Waistband-Elastic)”, was exported from West Germany in April, 1965, and appraised upon entry at the port of New York at 98 cents per yard on the basis of constructed value as defined in 19 U.S.C.A., section 1401a(d) (section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956). 1 It is alleged in the complaint herein that the merchandise should be appraised under the same basis of value at 62 cents per yard, the…
2Cases cited4 opinions
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- United States v. MoserSupreme Court of the United States · 1924
- James G. Hadge v. Second Federal Savings and Loan Association of BostonCourt of Appeals for the First Circuit · 1969
- J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1971
3Cited by5 opinions
- United States v. H. M. Young Associates, Inc.Court of Customs and Patent Appeals · 1974
- Nichols & Co. v. United StatesCourt of Customs and Patent Appeals · 1978
- Nichols & Co., Inc. v. United StatesUnited States Customs Court · 1978
- Concord Electronics Corp. v. United StatesUnited States Customs Court · 1980
- United States v. H. M. Young Associates, Inc.Court of Customs and Patent Appeals · 1974