Case Name: Carl Fischer Musical Instrument Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-10-27
Citations: 45 Cust. Ct. 536
Docket Number: Reap. Dec. 9822; Entry Nos. 19901; 38044
Parties: Carl Fischer Musical Instrument Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 536–536

Head Matter:
(Reap. Dec. 9822)
Carl Fischer Musical Instrument Co., Inc. v. United States
Entry Nos. 19901; 38044.
(Decided October 27, 1960)
Siegel, Mandell & Davidson for the plaintiff.
George Cochran Doub, Assistant Attorney General, for tbe defendant.

Opinion:
Oliver, Chief Judge:
These two appeals for reappraisement relate to certain musical instruments, represented by the invoice items marked "A" and checked "EDE," that were exported from Paris, France, and entered at the port of New York.
Stipulated facts, upon which the appeals have been submitted, establish that the proper basis for appraisement of the articles in question, as hereinabove identified, is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the invoice unit values, and I so hold.
Judgment will be rendered accordingly.