Case Name: Herbert Kann Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-01-23
Citations: 48 Cust. Ct. 523
Docket Number: Reap. Dec. 10147; Entry No. 774050
Parties: Herbert Kann Company, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 523–523

Head Matter:
(Reap. Dec. 10147)
Herbert Kann Company, Inc. v. United States
Entry No. 774050.
(Decided January 23, 1962)
Tompkins & Tompkins for the plaintiff.
William S. Orriok, Jr., Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The above-enumerated appeal for reappraisement involves footwear in chief value of rubber, imported from Japan on or about September 11,1959.
Counsel for the parties have submitted the appeal for decision upon stipulation, upon the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise involved and that such value, in each instance, is the invoice unit price, plus, prorated, the items identified on the invoice as inland freight and insurance, storage and hauling, lighterage and loading, and "other shipping charges."
Judgment will issue accordingly.