Case Name: R. H. Macy & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-04-16
Citations: 18 Cust. Ct. 559
Docket Number: No. 7188; Entry No. 737621/1
Parties: R. H. Macy & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 559–559

Head Matter:
R. H. Macy & Co., Inc. v. United States
No. 7188.
Entry No. 737621/1.
Invoice dated Madras, India, December 31, 1945.
Certified January 2, 1946.
Entered at New York, N. Y., February 5, 1946.
(Decided April 16, 1947)
John R. Rafter for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge:
This appeal for reappraisement concerns the dutiable value of woolen druggets exported from Madras, India, and entered at the port of New York.
An agreed set of facts, submitting the case, establishes export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory value is the appraised value.
Judgment will be rendered accordingly.