Case Name: Wm. S. Pitcairn Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-30
Citations: 17 Cust. Ct. 328
Docket Number: No. 6395; Entry No. 718977
Parties: Wm. S. Pitcairn Corp. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 328–328

Head Matter:
Wm. S. Pitcairn Corp. v. United States
No. 6395.
Entry No. 718977.
Invoice dated Birmingham, England, September 6, 1941.
Entered at New York, N. Y., October 10, 1941.
(Decided September 30, 1946)
Benjamin A. Levett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts T find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware and chinaware here involved, and that such values are the entered values. Insofar as the appeal relates to all other merchandise it is hereby dismissed.
Judgment will be rendered accordingly.