Case Name: United States v. The May Department Stores Co., Inc.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-09-21
Citations: 21 Cust. Ct. 302
Docket Number: No. 7617; Entry No. 711980
Parties: United States v. The May Department Stores Co., Inc.
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 302–302

Head Matter:
United States v. The May Department Stores Co., Inc.
No. 7617.
Entry No. 711980.
— Invoice dated London, England, August 12,1947.
Certified August 19, 1947.
Entered at New York, N. Y., August 27, 1947.
(Decided September 21, 1948)
David N. Edelstein, Assistant Attorney General (Charles J. Miville, special attorney), for the plaintiff.
Tompkins & Tompkins (Allerton deC. Tompkins of counsel) for the defendant.

Opinion:
Cole, Judge:
This appeal for reappraisement concerns the dutiable value of men's dressing gowns exported from London and entered at the port of New York.
An agreed set of facts establishes that export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), is the proper basis for appraisement of the merchandise in question, and that such statutory value is sterling 46/6 each, less cash discount of 3% per centum, plus case and packing as invoiced. Judgment will be rendered accordingly.