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2 Cust. Ct. 923

Collin v. United States

United States Customs Court

Decided May 2, 1939

United States Customs Court · decided 1939-05-02

Decided 1939-05-02

Tilson, Judge:

¶1Tbe merchandise in this case consists of flour-mill machinery imported from England and entered at the port of Houston, Tex.

¶2In accordance with the stipulation of counsel, I find the proper dutiable value of said merchandise to be the c. i. f. duty paid Houston price of each machine £415 Os., Od., less charges for each machine from Liverpool to Houston of £19 15s. Od., less charges for each machine from factory to Liverpool of £2 6s. 8d., less duty at 27⅜ per centum, plus packing and cases, as invoiced. Judgment will be rendered accordingly.

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