Case Name: United States v. L. Bamberger & Co.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-27
Citations: 8 Cust. Ct. 753
Docket Number: No. 5647; Entry No. N-229
Parties: United States v. L. Bamberger & Co.
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 753–754

Head Matter:
United States v. L. Bamberger & Co.
No. 5647.
Invoice dated Sao Paulo, Brazil, October 15, 1941.
Entered at Newark, N. J., November 19, 1941.
Entry No. N-229.
(Decided May 27, 1942)
Paul P. Rao, Assistant Attorney General (Daniel I. Auster, special attorney), for the plaintiff.
Strauss & Hedges (Hadley S. King of counsel), for the defendants.

Opinion:
Kincheloe, Judge:
This appeal to reappraisement has been submitted for decision upon the Tollo wing stipulation of counsel for the parties hereto:
It is hereby stipulated and agreed, subject to the approval of the court, that the market value or price at the time of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, is $1.85 per square meter less 2 per cent cash discount.
It is further stipulated and agreed that there was no higher foreign value for the merchandise herein at the time of exportation.
It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.
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 merchandise here involved, and that such value is $1.85 per square meter, less 2 per centum cash discount. Judgment will be rendered accordingly.