Case ID: cust-ct_39/html/0535-01.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. 59)
    Entry No. 963698, etc.
    E. Leitz, Inc. v. United States
    (Decided December 11, 1957)
    
      Eugene R. Pickrell for the plaintiff.
    
      George Cochran Doub, Assistant Attorney General, for the defendant.
   Wilson, Judge:

This matter is presently before me on a remand from a classification proceeding decided by the first division of this court in E. Leitz, Inc. v. United States, 36 Cust. Ct. 391, Abstract 59812. The judgment entered therein stated: “* * •* that the matters be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d).”

The matter has 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 follows:

Entry No. Merchandise United States dollars per each
905591 6 Polarizing Microscopes CM-U 110RU fitted with special $334. 04 level for stage UT-5.
6 wooden containers to fit_ 22. 96
909453 12 Microscopes ORTHOLUX with Binocular monocular tube 495. 60 OIYEESINE instead of binocular tube ORSEH.
“ 12 wooden containers to fit_ 5. 60
973643 2 Polarizing Microscopes SY 110GZ_ 551. 04
“ 2 wooden containers to fit_ 25. 76
all items less 25 per centum discount

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

Insofar as the action relates to all other merchandise, it is hereby dismissed.

Judgment will be entered accordingly.