Case Name: United States v. Pioneer Merchandise Co., Inc.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-11-15
Citations: 1 Cust. Ct. 739
Docket Number: No. 4450; Entry No. 701871
Parties: United States v. Pioneer Merchandise Co., Inc.
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 739–739

Head Matter:
United States v. Pioneer Merchandise Co., Inc.
No. 4450.
Entry No. 701871.
Invoice dated Yokohama, Japan, June 4, 1938.
Certified June 9, 1938.
Entered at New York, July 7, 1938.
(Decided November 15, 1938)
Webster J. Oliver, Assistant Attorne3r General (Daniel I. Auster, special attorney) , for the plaintiff.
Defendant not represented by counsel.

Opinion:
Sullivan, Judge:
This appeal to reappraisement has been stipulated and submitted for decision by the parties hereto.
On the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such value is as follows:
20 Gross Sets Glass Perfume Bottles 2 pieces on tray pressed and unpolished No. 129, No. 1 and 30 gross sets glass Perfume Bottles 2 pieces on tray pressed and unpolished No. 1, 12 Yen per gross sets, packed.
Judgment will be rendered accordingly.