Case Name: Ernest J. Newman, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-02-19
Citations: 40 Cust. Ct. 695
Docket Number: Reap. Dec. 9075; Entry No. I. A. D. 472446
Parties: Ernest J. Newman, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 695–695

Head Matter:
(Reap. Dec. 9075)
Ernest J. Newman, Inc. v. United States
Entry No. I. A. D. 472446.
(Decided February 19, 1958)
Plaintiff not represented by counsel.
George Cochran Doub, Assistant Attorney General (Daniel I. Auster, trial attorney), for the defendant.

Opinion:
Oliver,' Chief Judge:
This appeal for reappraisement is limited to 2,500 packets of genuine cut unset marcasites, identified on the invoice as being contained in cases PP-3 to PP-9, inclusive, exported from Switzerland and entered at the port of New York.
The case is before me on an agreed set of facts, establishing that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement of the merchandise in question, and that such statutory value for the articles is $3 per packet, less 5 per centum discount, plus cost of packing, and I so hold.
Judgment will be rendered accordingly.