Case Name: F. E. Childs Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-26
Citations: 1 Cust. Ct. 701
Docket Number: No. 4429; Entry No. 844634
Parties: F. E. Childs Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 701–701

Head Matter:
F. E. Childs Co., Inc. v. United States
No. 4429.
Entry No. 844634.
Invoice dated Dresden, Germany, April 4, 1938.
Certified April 5, 1938.
Entered at New York April 21, 1938.
(Decided October 26, 1938)
Brooks & Brooks for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney) , for the defendant.

Opinion:
Dallingee, Judge:
This appeal to reappraisement has been stipulated and submitted for decision.
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 involved, and that such value was 6390 reichsmarks. Judgment will be rendered accordingly.