Case Name: Manhattan Novelty Corp. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-09-09
Citations: 35 Cust. Ct. 366
Docket Number: V. D. 18; Entry No. 70156, etc.
Parties: Manhattan Novelty Corp. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 35
Pages: 366–368

Head Matter:
(V. D. 18)
Manhattan Novelty Corp. et al. v. United States
Entry No. 70156, etc.
(Decided September 9, 1955)
Lane, Young & Fox (William H. Fox of counsel) for the plaintiffs.
Geo. Stephen Leonard, Acting Assistant Attorney General, for the defendant.

Opinion:
-Wilson, Judge:
These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in Manhattan Novelty Corp. et al. v. United States, 33 Cust. Ct. 472, Abstract 58616. The judgment entered therein stated: " that the matters be remanded to a single judge in reappraisement. pursuant tp .the .provisions of Title 28 U. S. C. § 2636 (d)."
The matters have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.
Upon the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of the involved merchandise and that such values are as set forth in schedule "A," hereto attached and made, a part hereof.
I further find such values to be the dutiable values of said merchandise. •
' .The actions having been abandoned insofar as all other items of merchandise are concerned, to that extent they are dismissed.
Judgment will be entered accordingly.
Schedule "A"