Case Name: S. S. Kresge Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-09-05
Citations: 39 Cust. Ct. 638
Docket Number: Reap. Dec. 8984; Entry No. 700234
Parties: S. S. Kresge Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 638–639

Head Matter:
(Reap. Dec. 8984)
Entry No. 700234.
S. S. Kresge Co. v. United States
(Decided September 5, 1957)
Sharretts, Paley & Carter for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain children's toy watches exported from Germany and entered at the port of New York.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is export value, as such value is defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value is the appraised unit value, less 2 per centum, and I so hold. Judgment will be rendered accordingly.