Legal Opinion

Bendix Corp. v. United States

United States Customs Court

Decided November 30, 1977No. C.D. 4721; Court No. 74-9-02469Published

1Opinion of the Court

RichaRdson, Judge:

The merchandise in this case is covered by five entries. Entries 122939, 123348, 121566, and 120305 consist of single-speed bicycle wheel hubs incorporating brakes which were exported from Mexico in April and May, 1973, appraised, upon entry at Laredo, Texas, at U.S. $2.6554 each, including U.S. $0.2131 each for United States parts, packed, 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), and classified in liquidation under items 807.00 and 732.36, TSUS,…

2Cases cited5 opinions

  1. Meyer v. United StatesCourt of Customs and Patent Appeals · 1915
  2. Stoner v. United StatesUnited States Customs Court · 1959
  3. Central Commercial Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  4. N. M. Albert Co. v. United StatesUnited States Customs Court · 1969
  5. United States v. Border Brokerage Co.United States Customs Court · 1971

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