Case Name: Geo. S. Bush & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-08-02
Citations: 49 Cust. Ct. 361
Docket Number: Reap. Dec. 10306; Entry No. 916-D
Parties: Geo. S. Bush & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 361–361

Head Matter:
(Reap. Dec. 10306)
Entry No. 916-D.
Geo. S. Bush & Co., Inc. v. United States
(Decided August 2, 1962)
Lawrence <£• Tuttle for the plaintiff.
Joseph D. Guilfoyle, Acting Assistant Attorney General, for the defendant.

Opinion:
Olxvee, Chief Judge:
The above-enumerated appeal for reap-praisement has been submitted for decision upon stipulation of counsel.
On the agreed facts, I find that export value, as defined in section 402(d), Tariff Act of 1930, as it existed prior to the effective date of the Customs Simplification Act of 1956, is the proper basis for the determination of the values of the merchandise involved and that such values were the unit prices noted in red ink, net, packed, exclusive of the amounts noted on the invoice under the heading "Actual charges."
Judgment will issue accordingly.