Legal Opinion

United States v. Hensel, Bruckmann & Lorbacher, Inc.

United States Customs Court

Decided March 11, 1941No. 5161; Entry No. 796148, etcPublishedCited by 4 opinions

1Opinion of the Court

Keefe, Judge:

This application for review involved certain turned and unturned steel tubing composed of a special steel alloy with chromium, and comprises fifty-six appeals for reappraisement.

The merchandise was entered and appraised on the basis of the United States value. Upon deducting the charges the appraiser returned the value as follows:

Steel tubing, geschalt or turned $0.0722 per pound

“ “ not turned .0486 “ “
“ “ “ “ .0592 “
“ “ “ “ .0618 “
“ “ with thick walls .1115 “ “

This is the second time these reappraisements have come before this court for review. The single judge upon the evidence…

2Cited by4 opinions

  1. Frank P. Dow Co. v. United StatesUnited States Customs Court · 1949
  2. Kittleson v. United StatesUnited States Customs Court · 1951
  3. Amerimex Corp. v. United StatesUnited States Customs Court · 1978
  4. United States v. Hensel, Bruckmann & LorbacherUnited States Customs Court · 1944

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