Case Name: D. Hauser, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-06-25
Citations: 39 Cust. Ct. 548
Docket Number: Reap. Dec. 8879; Entry Nos. 12470 #1/3; 848747
Parties: D. Hauser, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 548–549

Head Matter:
(Reap. Dec. 8879)
Entry Nos. 12470 #1/3; 848747.
D. Hauser, Inc. v. United States
(Decided June 25, 1957)
Siegel, Mandell & Davidson for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Wilson, Judge:
These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:
IT IS STIPULATED AND AGREED by and between the respective parties hereto, subject to the approval of the Court, that the export value of the merchandise at the time of exportation to the United States covered by the Appeals to Reappraisement enumerated above at which time such or similar merchandise was freely offered for sale to all purchasers in the principal market of the country from which exported in the usual wholesale quantity and in the ordinary course of trade for export to the United States including costs of containers and coverings of whatever nature and all other costs, charges and expenses incident to placing the merchandise ready for shipment to the United States' was the unit invoice values plus two per centum plus packing.
IT IS FURTHER STIPULATED AND AGREED THAT there was no higher domestic value for merchandise such or similar to the merchandise herein at the time of exportation thereof.
IT IS FURTHER 'STIPULATED AND AGREED that Reappraisement Appeal No. 242919-A is limited to the "Second Invoice'' and abandoned as to all other invoices. '
IT IS FURTHER STIPULATED AND AGREED that Reappraisement Appeals enumerated above may be submitted for decision on the foregoing stipulation.
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 covered by re-appraisement 244307-A and the "Second Invoice" covered by re-appraisement 242919-A, and that such values were the unit invoice values, plus 2 per centum, plus packing.
Reappraisement 242919-A having been abandoned insofar- as it relates to all other merchandise, to that extent the appeal is dismissed.
Judgment will be entered accordingly.