Case Name: Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-06-29
Citations: 47 Cust. Ct. 410
Docket Number: Reap. Dec. 10044; Entry No. 3883, etc.
Parties: Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 410–411

Head Matter:
(Reap. Dec. 10044)
Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Entry No. 3883, etc.
(Decided June 29, 1961)
Siegel, Mandell & Davidson for the plaintiffs.
William H. Orriclc, Jr., Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
Counsel for the parties have submitted the appeals for reappraisement enumerated in the attached schedule for decision upon stipulation, upon the basis of which I find that export value, as defined in section 402a (d), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the rubber gloves, etc., involved and that such value, in each case, is the appraised unit values, less the item of 2 per centum inspection fees, as stated on the invoices.
Judgment will issue accordingly.