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. 10043; Entry Nos. 985007/2; 967822
Parties: Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 410–410

Head Matter:
(Reap. Dec. 10043)
Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Entry Nos. 985007/2; 967822.
(Decided June 29, 1961)
Siegel, Mandell & Davidson for the plaintiffs.
William S. Orrick, Jr., Assistant Attorney General, for the defendant.

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