Case Name: Jos. Riedel Glass Works, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-20
Citations: 2 Cust. Ct. 890
Docket Number: No. 4543; Entry No. 858641
Parties: Jos. Riedel Glass Works, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 890–890

Head Matter:
Jos. Riedel Glass Works, Inc. v. United States
No. 4543.
Invoice dated Unter-Polaun, Czechoslovakia, May 13, 1938.
Certified May 14, 1938.
Entered at New York May 27, 1938.
Entry No. 858641.
(Decided March 20, 1939)
Barnes, Richardson dt Colburn (Hadley 8. King of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (■Daniel I, Auster, special attorney), for the defendant.

Opinion:
Sullivan, Judge:
This appeal to reappraisement has been submitted for decision upon stipulation of counsel for the parties hereto.
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the .merchandise here involved, and that the values of the items described on the invoice as 0-965 and 0-966 are the invoiced values. As to any other merchandise involved, the dutiable values are the values returned by the appraiser. Judgment will be rendered accordingly.