Case Name: Kaufman & Vinson Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-09-19
Citations: 37 Cust. Ct. 455
Docket Number: V. D. 36; Entry Nos. 874357
Parties: Kaufman & Vinson Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 37
Pages: 455–455

Head Matter:
(V. D. 36)
Entry Nos. 874357, etc.
Kaufman & Vinson Co. et al. v. United States
(Decided September 19, 1956)
Siegel, Mandell & Davidson (Sidney Mandell of counsel) for the plaintiffs.
George Cochran Doub, 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 Kaufman & Vinson Co. et al. v. United States, 34 Cust. Ct. 293, Abstract 58791. The judgment entered therein stated: " that the matters be remanded to a single judge in reappraisement pursuant to 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.
Judgment will be entered accordingly.