Legal Opinion

T. W. Holt & Co. v. United States

United States Customs Court

Decided January 29, 1948No. 7523; Entry Nos. CE 1238; CE 81PublishedCited by 3 opinions

1Opinion of the Court

Cline, Judge:

These are appeals for reappraisement of certain string brooms imported from Cuba on June 9- and July 26, 1945. The merchandise was invoiced, entered, and appraised as follows:

Eeappraisemenl No. 161837-A (June 9,1945) Invoiced and entered per doz. Appraised per doz. net, packed

4-string brooms_ $4. 75 $5. 80

5-string brooms__ 5. 50 6. 80

6-string brooms_ 6. 50 8. 00

Reappraisement No. 161888-A (July 26,1945)

4-string brooms_ 5. 00 5. 80

5-string brooms_ 5. 75 7. 00

6-string brooms_ 6. 75 8. 00

The importer claims that the export value is the proper dutiable value and that the entered…

2Cases cited2 opinions

  1. United States v. RichardCourt of Customs and Patent Appeals · 1927
  2. Samuel v. United StatesUnited States Customs Court · 1947

3Cited by3 opinions

  1. International Commercial Co. v. United StatesUnited States Customs Court · 1951
  2. Holt v. United StatesUnited States Customs Court · 1949
  3. Vance Lumber Co. v. United StatesUnited States Customs Court · 1969

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