Case Name: C. H. Powell Co. (Carl M. Loeb Rhoades & Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-08-19
Citations: 23 Cust. Ct. 272
Docket Number: No. 7732; Entry No. 1302
Parties: C. H. Powell Co. (Carl M. Loeb Rhoades & Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 272–272

Head Matter:
C. H. Powell Co. (Carl M. Loeb Rhoades & Co.) v. United States
No. 7732.
Entry No. 1302.
(Decided August 19, 1949)
Sharretts & Hillis (Howard C. Carter of counsel) for the plaintiff.
David N. Edelstein, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge:
This case concerns the. dutiable value of quebracho extract, exported from Buenos Aires, Argentina, and entered at the port of Boston, Mass.
An agreed set of facts, upon which the case has been submitted, establishes cost of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), to be the proper basis for appraisement of the present merchandise, and that such statutory value is the entered value.
Judgment will be rendered accordingly.