Case Name: Continental Merchandise Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-09-16
Citations: 33 Cust. Ct. 486
Docket Number: V. D. 9; Entry No. 63932
Parties: Continental Merchandise Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 486–487

Head Matter:
(V. D. 9)
Continental Merchandise Co., Inc. v. United States
Entry No. 63932.
(Decided September 16, 1954)
Siegel, Mandell & Davidson (Sidney Mandell of counsel) for the plaintiff.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This matter is presently before me on a remand from a classification proceeding decided by the first division of this court in Continental Merchandise Co., Inc. v. United States, 32 Cust. Ct. 434, Abstract 57941. The judgment entered therein stated: " that the matter be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d)."
The matter has 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 were $11.98 per unit plus packing for the binoculars, and $1.30 per unit plus pacldng for the leather cases.
I further find such values to be the dutiable values of said merchandise.
Judgment will be entered accordingly.