Case ID: cust-ct_37/html/0458-01.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. 40)
    Entry No. 73209, etc.
    S. E. Laszlo v. United States
    (Decided September 26, 1956)
    
      John D. Bode for the plaintiff.
    
      George Cochran Doub, 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 S. E. Laszlo v. United States, 35 Cust. Ct. 343, Abstract 59556. 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 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 value of the involved merchandise and that such values were as follows:

Entry No. Binoculars Case Total S' P
73209_ $9. 99 $1. 00 $10. 99 M M Oi
4.67 0. 80 5.47 M H Or
107212_ 11. 40 1. 20 12. 60 X Ol O
4.90 0.80 5.70 ^ M H ÜT
6. 16 1.00 6. 15 OO M [O O
100408. 7 x 50 11. 40 1. 20 12. 60
7 x 35 9. 60 1. 00 10. 60
6 x 15 4. 40 0. 80 5. 20

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

Judgment will be entered accordingly.