Case Name: S. E. Laszlo v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-12-11
Citations: 39 Cust. Ct. 536
Docket Number: V. D. 60; Entry No. 84843
Parties: S. E. Laszlo v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 536–536

Head Matter:
(V. D. 60)
Entry No. 84843.
S. E. Laszlo v. United States
(Decided December 11, 1957)
John D. Rode for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Wilson, Judge:
This matter is presently before me on a remand from a classification proceeding decided by the first division of this court in S. E. Laszlo v. United States, 36 Cust. Ct. 378, Abstract 59777. The judgment entered therein stated: " that the matter be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d) "
The matter has 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 were:
Item 7 x 50, Binoculars $12.75 each; cases $1.25 each
I further find such values to be the dutiable values of said merchandise.
Judgment will be entered accordingly.