Case Name: Leacock & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-06-20
Citations: 7 Cust. Ct. 351
Docket Number: No. 5325; Entry Nos. 60105/1, 60426/1, 60685/1, 60925/1
Parties: Leacock & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 351–351

Head Matter:
Leacock & Co., Inc. v. United States
No. 5325.
Invoice dated Chefoo, China, January 30, 1940.
Certified February 6, 1940.
Entered at New York March 27, 1940.
Entry Nos. 60105/1, 60426/1, 60685/1, 60925/1.
(Decided June 20, 1941)
Plaintiff not represented by counsel.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Ausler, special attorney), for the defendant.

Opinion:
Tilson, Judge:
Accepting the stipulation entered into by and between counsel for the respective parties upon which this appeal has been submitted for decision as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by entries 60105/1, 60426/1, 60685/1 and 60925/1 to be the per se unit invoice values of material and labor, plus 10 per centum, plus labor for packing, and/or steel strapping as invoiced, plus cartons at 17 cents each. As to any and all other merchandise covered by this appeal I find and hold the proper dutiable export value to be the value found by the appraiser. Judgment will be rendered accordingly.