United States Customs Court Reports: Cases Adjudged in the United States Customs Court, Volume 53

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Page 412 - (e) United States value. The United States value of imported merchandise shall be the price at which such or similar imported merchandise Is freely offered for sale, for domestic consumption packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual wholesale quantities and In the ordinary course of trade, with allowance made for duty, cost of transportation and Insurance, and other necessary expenses...
Page 448 - States. (d) Export value. The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States. at which such or similar merchandise is freely offered for sale...
Page 404 - For the purpose of this title the cost of production of imported merchandise shall be the sum of — (1) The cost of materials of, and of fabrication, manipulation, or other process employed in manufacturing or producing such...
Page 464 - States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States.
Page 404 - ... and expenses incident to placing the particular merchandise under consideration in condition, packed ready for shipment to the United States; and (4) An addition for profit (not less than 8 per centum of the sum of the amounts found under paragraphs (1) and (2) of this subdivision) equal to the profit which ordinarily is added, in the case of merchandise of the same general character...
Page 178 - Any animal Imported by a citizen of the United States specially for breeding purposes, shall be admitted free, whether Intended to be used by the Importer himself or for sale for such purposes, except black or silver foxes: Provided, That no such animal shall be admitted free...
Page 157 - That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof...
Page 445 - The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States. at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States...
Page 505 - ... (2) The usual general expenses (not less than 10 per centum of such cost) in the case of such or similar merchandise. (3) The cost of all containers and coverings of whatever nature, and all other costs, charges and expenses incident to placing the particular merchandise under consideration in condition, packed ready for shipment to the United States, and (4...
Page 310 - ... a vessel documented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade...

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