Case Name: Inter-Maritime Forwarding Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-02-18
Citations: 28 Cust. Ct. 556
Docket Number: No. 8089; Entry No. 39319
Parties: Inter-Maritime Forwarding Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 556–556

Head Matter:
Inter-Maritime Forwarding Co., Inc. v. United States
No. 8089.
Entry No. 39319.
(Decided February 18, 1952)
Tompkins & Tompkins (Allerton deC. Tompkins of counsel) for the plaintiff.
Charles J, Wagner, Acting Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge:
This case concerns the reappraisement of certain woolen piece goods, idéntified on the invoice as "29/30" width woolen piece goods, Quality it. B. M. from Reid & Taylor, Ltd."
An agreed set of facts, embodied in the written stipulation of submission, establishes export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the merchandise in question, such statutory value being £0/12/9 (12 shillings, 9 pence) per yard plus packing; the foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), being no higher.
Judgment will be rendered accordingly.