Case Name: Windsor Pen Mfg. Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-12-14
Citations: 47 Cust. Ct. 549
Docket Number: Reap. Dec. 10123; Entry No. WH-44876
Parties: Windsor Pen Mfg. Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 549–549

Head Matter:
(Reap. Dec. 10123)
Windsor Pen Mfg. Co., Inc. v. United States
Entry No. WH-44876.
(Decided December 14, 1961)
Lane, Young & Fox for the plaintiff.
William, H. Orrick, Jr., Assistant Attorney General, for tbe defendant.

Opinion:
OliveR, Chief Judge:
This appeal for reappraisement relates to certain memorandum books exported from Japan and entered at the port of New York.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is statutory export value, and that such value therefor is "the appraised value, less the buying commission stated in the invoice," and I so hold.
Judgment will be rendered accordingly.