Court Opinion

ID: 6632895
Source: CourtListenerOpinion
Date Created: 2022-07-20 20:38:27.497949+00
Date Added: 2024-06-11T15:58:59.622138
License: Public Domain

Sullivan, Judge:
The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision by counsel upon a stipulation incorporating the record in United States v. Hammel, Riglander & Co., Inc., Reap. Dec. 4431.
On the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are the invoice unit values, plus packing. Judgment will be rendered accordingly.