Case ID: cust-ct_35/html/0366-01.html
Source: Caselaw Access Project
Author: {"author": "-Wilson, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(V. D. 18)
    Manhattan Novelty Corp. et al. v. United States
    Entry No. 70156, etc.
    (Decided September 9, 1955)
    
      Lane, Young & Fox (William H. Fox of counsel) for the plaintiffs.
    
      Geo. Stephen Leonard, Acting Assistant Attorney General, for the defendant.
   -Wilson, Judge:

These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in Manhattan Novelty Corp. et al. v. United States, 33 Cust. Ct. 472, Abstract 58616. The judgment entered therein stated: “* * * that the matters be remanded to a single judge in reappraisement. pursuant tp .the .provisions of Title 28 U. S. C. § 2636 (d).”

The matters have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

Upon the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of the involved merchandise and that such values are as set forth in schedule “A,” hereto attached and made, a part hereof.

I further find such values to be the dutiable values of said merchandise. •

' .The actions having been abandoned insofar as all other items of merchandise are concerned, to that extent they are dismissed.

Judgment will be entered accordingly.

Schedule “A”