Case Name: Manhattan Novelty Corp. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-01-05
Citations: 34 Cust. Ct. 423
Docket Number: V. D. 14; Entry No. 764639, etc.
Parties: Manhattan Novelty Corp. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 423–426

Head Matter:
(V. D. 14)
Entry No. 764639, etc.
Manhattan Novelty Corp. et al. v. United States
(Decided January 5, 1955)
Lane, Young & Fox (William H. Fox of counsel) for the plaintiffs.
Warren E. Burger, 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 Manhattan Novelty Corp. et al. v. United States, 32 Cust. Ct. 536, Abstract 58191. The judgment entered therein stated: " ^at the matters be remanded to a single judge 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 set forth in schedule "A," hereto attached and made a part hereof.
I further find such values to be the dutiable values of said merchandise.
Judgment will be entered accordingly.
Schedule "A"
Manhattan Novelty Corp.
Remand of Entry protest No. No. Merchandise United States dollars per each
223883-K/l 1436-53 764639 100 pcs. 7 x 50 binoculars with cases
Binoculars_ 12. 50
Carrying cases_ 1. 50 net packed
769064 200 pcs. 7 x 50 binoculars with cases
Binoculars_ 12. 50
Carrying cases_ 1. 50 net packed
Selsi Co., Inc.
223903-K/11466-53 755236 250 pcs. #4762 6 x 15 binoculars with cases
Binoculars_ 5. 75
Carrying eases_ 0. 50 net packed
100 pcs. #7149 6 x 18 binoculars with cases
Binoculars_ 12. 65
Carrying cases_ 1. 00 net packed
100 pcs. #7306 7 x 35 binoculars with cases
Binoculars_ 15. 75
Carrying cases_ 2. 25 net packed
872940 100 pcs. #7306 7 x 35 binoculars with cases
Binoculars_ 16. 25
Carrying cases_ 2. 25 net packed
25 pcs. #7150 7 x 18 binoculars with cases
Binoculars_ 6. 40
Carrying cases_ 1. 00 net packed
100 pcs. #5569e 7 x 50 binoculars with cases
Binoculars_ 13. 10
Carrying cases_ 2. 00 net packed
773926 250 pcs. #5569 7 x 50 binoculars with cases
Binoculars_ 13. 10
Carrying cases_ 1. 50 net packed
United States Remand of Entry dollars per protest No. No. Merchandise each
223903-K/11466-53 715839 10 pcs. 8 x 30 Miralux binoculars with cases
Binoculars_ 37. 20
Carrying cases_ 3. 50 plujs cases & packing
5 pcs. 7 x 50 Noctalux
Binoculars_ 58. 75
Carrying cases_ 4. 50 plus cases & packing
1 pc. 10 x 50 Astrolux
Binocular_ 60. 77
Carrying case_ 4. 50 plus cases & packing
1 pc. 12 x 50 Starlux
Binocular_ 61. 77
Carrying case_ 4. 50 plus cases & packing
1 pc. 16 x 50 Novalux
Binocular_ 63. 30
Carrying case_ 4. 50 plus cases & packing
781260 50 pcs. #7493 7 x 50 binoculars with cases
Binoculars_ 14. 30
Carrying cases_ 2. 00 net packed
50 pcs. #7150 7 x 18 binoculars with eases
Binoculars_ 6. 40
Carrying cases_ 1. 00 net packed
6 pcs. #7392 7 x 50 binoculars with cases
Binoculars_ 19. 00
Carrying cases_ 2. 00 net packed
6 pcs. #7496 6 x 35 binoculars with cases
Binoculars_ 14. 30
Carrying cases_ 1. 50 net packed
716857 25 pcs. #7150 7 x 18 binoculars with cases
Binoculars_ 6. 40
Carrying cases- 1. 00 net packed
200 pcs. #4762 6 x 15 binoculars with cases
Binoculars_ 6. 10
Carrying cases_ 0. 50 net packed
Remand of protest No. United Stales Entry dollars per No. Merchandise each
223903-K/l 1466-53 746010 100 pcs. #5569c 7 x 50 binoculars with, cases
Binoculars_ 12. 95
Carrying cases_ 1. 50 net packed
729838 25 pcs. #7150 7 x 18 binoculars with cases
Binoculars_ 6. 40
Carrying cases_ 1. 00 net packed
100 pcs. #5569c 7 x 50 binoculars with cases
Binoculars_ 13. 40
Carrying cases_ 1. 50 net packed
50 pcs. #6811 8 x 30 binoculars with cases
Binoculars_ 11. 75
Carrying cases_ 1. 25 net packed
Texoma Wholesale Jewelebs, S. H. PoMEBANCE Co., INC.
223907-K/l 1470-53 769910 200 pcs. 7 x 50 binoculars with cases
Binoculars_ 16. 50
Carrying cases_ 2. 50 net packed