Case Name: United States v. L. Bamberger & Co.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-11
Citations: 18 Cust. Ct. 450
Docket Number: No. 6985; Entry No. N-1253
Parties: United States v. L. Bamberger & Co.
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 450–451

Head Matter:
United States v. L. Bamberger & Co.
No. 6985.
Entry No. N-1253.
Invoice dated Belfast, Ireland, May 16, 1946.
Certified May 17, 1946.
Entered at Newark, N. J., June 10, 1946.
(Decided March 11, 1947)
Paul P. Rao, Assistant Attorney General, for the plaintiff.
Strauss & Hedges (Hadley S. King of counsel) 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:
It is hereby stipulated and agreed, subject to the approval of the court, that at the time of exportation of the involved merchandise such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, at the following prices:
It is further stipulated and agreed that there was no higher foreign value for such or similar merchandise at the time of exportation of the imported goods; and that this case may be submitted 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 here involved, and that such values are as follows:
HS. Bid. Linen Lsk. Cls £ Npks. (boxed)
54 x 54_Sterling 0-18-6 each
14 x 14 (6) Sterling 1- 0-6 per dozen
54 x 72_Sterling 1- 4-6 each
14 x 14 (6) Sterling 1- 0-6 per dozen
All plus boxes @ 9d. each. All less 3}í per centum. All plus eases and packing @ Sterling 2-16-1.
Judgment will be rendered accordingly.