Case Name: Abercrombie & Fitch Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-02-12
Citations: 10 Cust. Ct. 554
Docket Number: No. 5817; Entry No. 727664
Parties: Abercrombie & Fitch Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 554–555

Head Matter:
Abercrombie & Fitch Co. v. United States
No. 5817.
Invoice dated London, England, October 29, 1941.
Certified October 30, 1941.
Entered at New York, N. Y., December 2, 1941.
Entry No. 727664.
(Decided February 12, 1943)
Lane & Wallace for the plaintiff..
Paul P. Bao, Assistant Attorney General (Daniel I. Auster, special attorney) for the defendant.

Opinion:
Tilson, Judge:
This appeal has been submitted for decision upon a stipulation to the effect that the price of 14 shillings per yard, less 8 per centum discount, plus packing, represents the price at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of England, and that there was no higher export value.
Accepting this stipulation as a statement of fact, I find and hold the proper dutiable foreign value of the merchandise covered by this appeal to be 14 shillings per yard, less 3 per centum discount, plus packing. Judgment will be rendered accordingly.