Case Name: Gedeon Heller v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-17
Citations: 19 Cust. Ct. 275
Docket Number: No. 7410; Entry No. 717491
Parties: Gedeon Heller v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 275–275

Head Matter:
Gedeon Heller v. United States
No. 7410.
Invoice dated London, England, October 1943.
Certified November 1943.
Entered at New York, N. Y., December 11, 1943.
Entry No. 717491.
(Decided October 17, 1947)
Brooks & Brooks for the plaintiff.
Paul B. Bao, Assistant Attorney General, for the defendant.

Opinion:
Kincheloe, Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved and that such values are as follows:
Poplin shirting
Quality B503_4s/2d per yd. net, plus packing
Quality M2032_3s/10d " " " "
Judgment will be rendered accordingly.