Case ID: cust-ct_17/html/0305-01.html
Source: Caselaw Access Project
Author: {"author": "Oliveb, Presiding Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

T. M. James & Sons China Co. v. United States
    No. 6349.
    Entry No. 127-A, etc.
    Invoices dated September 29, 1941, etc.
    Certified October 3, 1941, etc.
    Entered at Kansas City, Mo., December 2, 1941, etc.
    (Decided September 18, 1946)
    
      Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
    
      Paul P. Rao, Assistant Attorney General, for the defendant.
   Oliveb, Presiding Judge:

The appeals for reappraisement listed in schedule A, hereto attached and made a. part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware and chinaware here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases. Insofar as the appeals relate to all other merchandise they are hereby dismissed.

Judgment will be rendered accordingly.