Case Name: United States v. Dean & Kite Co.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-02-24
Citations: 18 Cust. Ct. 409
Docket Number: No. 6917; Entry No. 579, etc.
Parties: United States v. Dean & Kite Co.
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 409–410

Head Matter:
United States v. Dean & Kite Co.
No. 6917.
Entry No. 579, etc.
Invoices dated Birmingham, England, April 1946, etc.
Certified April 12, 1946, etc.
Entered at Cincinnati, Ohio, June 4, 1946, etc.
(Decided February 24, 1947)
Paul P. Rao, Assistant Attorney General, for the plaintiff.
Tompkins & Tompkins {J. Stuart Tompkins of counsel) for the defendant.

Opinion:
Oliver, 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:
It is hereby stipulated by and between the attorneys for the respective parties, subject to the approval of the court, that the prices at which such or similar merchandise covered by the Reappraisqment Appeals listed in the annexed schedule A, which is referred to and made a part of this stipulation, was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such prices, the cost of all containers and coverings and all other costs, charges; and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, are the entered and appraised values in these cases.
It is further stipulated and agreed that there are no higher foreign values for the merchandise in suit.
The reappraisements listed in said schedule A are submitted for decision upon this stipulation.
On. tbe agreed facts I find tbe export value, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be tbe proper basis for tbe determination of tbe value of tbe merchandise bere involved, and tbat sucb values are tbe entered and appraised values.
Judgment will be rendered accordingly.