Case Name: F. W. Woolworth Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-11-12
Citations: 17 Cust. Ct. 405
Docket Number: No. 6499; Entry Nos. 1860; 2213; 2268
Parties: F. W. Woolworth Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 405–405

Head Matter:
F. W. Woolworth Co. v. United States
No. 6499.
Entry Nos. 1860; 2213; 2268.
Invoices dated Hanley, England, August 30, 1941, etc.
Certified September 5, 1941, etc.
Entered at San Francisco, Calif., October 31, 1941, etc.
(Decided November 12, 1946)
Sharretts & Hillis for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
These appeals for reappraisement 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 related to all other merchandise they are hereby dismissed.
Judgment will be rendered accordingly.