Case Name: S.E. Laszlo et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-09-19
Citations: 37 Cust. Ct. 453
Docket Number: V. D. 34; Entry No. 847604
Parties: S.E. Laszlo et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 37
Pages: 453–454

Head Matter:
(V. D. 34)
Entry No. 847604, etc.
S.E. Laszlo et al. v. United States
(Decided September 19, 1956)
John D. Rode for the plaintiffs.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
WilsoN, Judge:
These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in S. E. Laszlo et al. v. United States, 34 Cust. Ct. 376, Abstract 59071. The judgment entered therein stated: " that the matters be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d)."
The matters have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.
Upon the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of the involved merchandise and that such values are as follows:
Entry-No. Item Binoculars Case Total
847604 7 35_ $12. 20 $1. 00 $13. 20
74262 7 50 uncoatecL 12. 70 1. 20 13. 90
805967 7 50_ 13. 10 1. 20 14. 30
7 50_ 11. 30 1. 20 12. 50
10 50_ 11. 90 1. 20 13. 10
7 50 coated_ 12. 90 1. 20 14. 10
10 50_ 14. 80 1. 20 16. 00
I further find such values to be the dutiable values of said merchandise.
Judgment will be entered accordingly.