Case Name: American Thermo-Ware Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-06-11
Citations: 32 Cust. Ct. 542
Docket Number: V. D. 7; Entry No. 797479, etc.
Parties: American Thermo-Ware Company v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 542–544

Head Matter:
(V. D. 7)
American Thermo-Ware Company v. United States
Entry No. 797479, etc.
(Decided June 11, 1954)
Walter Auster for the plaintiff.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These matters are presently before me on a remand from a classification.proceeding decided by the first division of this court in American Thermo-Ware Company v. United States, 32 Cust. Ct. 433, Abstract 57940. 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.