Case Name: W. J. Byrnes & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-05-26
Citations: 42 Cust. Ct. 643
Docket Number: Reap. Dec. 9432; Entry No. 12428
Parties: W. J. Byrnes & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 643–643

Head Matter:
(Reap. Dec. 9432)
W. J. Byrnes & Co. v. United States
Entry No. 12428.
(Decided May 26, 1959)
Lawrence <6 Tuttle for the plaintiff.
George Cochran Boiib, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain cigarette lighters exported from Japan and entered at the port of San Francisco, Calif.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value for these cigarette lighters is $1.86 per dozen ex-factory, plus packing, and I so hold.
Judgment will be rendered accordingly.