Case Name: Stix, Baer & Fuller Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-02-11
Citations: 18 Cust. Ct. 378
Docket Number: No. 6857; Entry Nos. 895; 1018
Parties: Stix, Baer & Fuller Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 378–378

Head Matter:
Stix, Baer & Fuller Co. v. United States
No. 6857.
Entry Nos. 895; 1018.
Invoices dated Fenton, England, April 1943, etc.
Certified April 1943, etc.
Entered at St. Louis, Mo., June 21, 1943, etc.
(Decided February 11, 1947)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliveb, Presiding Judge:
These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware and chinaware here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases. Insofar as the appeals relate to all other merchandise they are hereby dismissed.
Judgment will be rendered accordingly.