Case Name: Leading Forwarders, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-07-11
Citations: 41 Cust. Ct. 485
Docket Number: Reap. Dec. 9184; Entry No. 826357
Parties: Leading Forwarders, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 41
Pages: 485–485

Head Matter:
(Reap. Dec. 9184)
Leading Forwarders, Inc. v. United States
Entry No. 826357.
(Decided July 11, 1958)
Robert Rubinger for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain laboratory glassware exported from Germany and entered at the port of New York. In a stipulation of submission, the appeal has been limited to the merchandise described on the invoice as "Bell Shaped Pharmaceutical Graduate Blancs, 1000 ml," appraised at DM 6 each, plus 12y2 per centum, less 25 per centum, plus packing.
Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the articles in question, as hereinabove identified, is foreign value as defined in section 402 (c) of the Tariff Act of 1930, as amended, and that such statutory value for the merchandise is DM 2.80 each, plus 12K per centum, less 25 per centum, plus packing, and I so hold. Judgment will be rendered accordingly.