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TARIFFS

In two consecutive opinions handed down by the Court of Customs and Patent Appeals during 1968, the problem of valuation of goods assembled aboard was brought to light. The government had levied customs duties on particular products at a rate based on the entire import value while many of the components had been manufactured in the U.S. and shipped abroad for assembly. The various cases cited as examples are those wherein whole sections or parts of the finished product were assembled out the country, then shipped back; therefore, special duty rates were sought. Court decisions are listed and legislation that resulted from such court action was also introduced. In most of the cases covered, the courts handed down the decision that the newly assembled entity would be subject to tariff levied at the value of the product minus the value of the American produced components, provided they were not altered or changed in value in the process of assembly. Extensive conclusions are given by the author and relationships pointed out between enacted legislation and court decisions.

  • Corporate Authors:

    Harvard Law Review Association

    ,    
  • Authors:
    • Sand, J C
  • Publication Date: 1970

Media Info

Subject/Index Terms

Filing Info

  • Accession Number: 00019529
  • Record Type: Publication
  • Source Agency: United States Merchant Marine Academy
  • Files: TRIS
  • Created Date: Nov 25 1971 12:00AM