Case Name: Manhattan Novelty Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-09-21
Citations: 59 Cust. Ct. 675
Docket Number: R.D. 11361
Parties: Manhattan Novelty Corp. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 675–675

Head Matter:
(R.D. 11361)
Manhattan Novelty Corp. v. United States
(Decided September 21, 1967)
Lane, Young & Fox for tbe plaintiff.
Carl Eardley, Acting Assistant Attorney General, for tbe defendant.

Opinion:
Watson, Judge:
These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:
IT IS HEREBY STIPULATED AND AGREED by and between counsel for the parties hereto, subject to the approval of the Court, that the merchandise covered by the above appeals for reappraisement consists of sunglasses exported from Japan subsequent to February 27, 1958.
That said sunglasses are not identified in the Final List published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956, T.D. 54521, effective February 27,1958; and that the said merchandise was entered for consumption subsequent to February 27, 1958.
That on or about the date of exportation of the said merchandise, the price at which such or similar merchandise was freely sold, or, in the absence of sales, offered for sale in the principal markets of Japan, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, including the cost of all containers and coverings of whatever nature, and all other expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, was the appraised value, less the buying commission, as stated on the invoices.
IT IS FURTHER STIPULATED AND AGREED that the above appeals for reappraisement may be submitted for decision upon this stipulation.
On the agreed facts, I find export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, to be the proper basis for the determination of the value of the merchandise here involved and that such value for the involved merchandise was the appraised value, in each case, less the buying commission, as stated on the invoice.
Judgment will be entered accordingly.