Legal Opinion

Ideal Toy Corp. v. United States

United States Customs Court

Decided February 15, 1967No. R. D. 11260; Entry No. 966256, etcPublishedCited by 1 opinion

1Opinion of the Court

Foed, Judge:

The appeals for reappraisement listed in schedule “A,” annexed hereto and made a part hereof, cover a number of importations of steel plastic injection molds which were appraised at *591various values on the basis of export value, as defined in' section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, since the merchandise is not included on the final list published in T.D. 54521.

Plaintiff originally claimed, in its statement under Rule 15(d) of the Rules of the United States Customs Court, that the proper basis for…

2Cases cited5 opinions

  1. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  2. Bush & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  3. Beason v. United StatesUnited States Customs Court · 1941
  4. Perotti v. United StatesUnited States Customs Court · 1951
  5. Roberts v. United StatesUnited States Customs Court · 1961

3Cited by1 opinion

  1. F & D Trading Corp. v. United StatesUnited States Customs Court · 1970

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