Case Name: Export-Import Service Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-09-23
Citations: 53 Cust. Ct. 427
Docket Number: Reap. Dec. 10827; Entry No. 39486
Parties: Export-Import Service Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 53
Pages: 427–427

Head Matter:
(Reap. Dec. 10827)
Export-Import Service Co., Inc. v. United States
Entry No. 39486.
(Decided September 23, 1964)
John O. Bay for tbe plaintiff.
John W. Douglas, Assistant Attorney General, for tbe defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain rubber webbing that was exported from Kobe, Japan, and entered at the port of Detroit, Mich.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the items in question is export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value for the present merchandise is $4.50 per 100 feet, net packed, less ocean freight and insurance, and I so hold.
Judgment will be rendered accordingly.