Case: United States v. A. C. Elgin
Abbreviation: United States v. Elgin
Decision Date: 1940-04-18
Docket Number: No. 4882; Entry Nos. M-294, M-305, M-364, M-473
Citation: 4 Cust. Ct. 806
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. A. C. Elgin
Judges: 
Pages: 806–806

Head Matter:
United States v. A. C. Elgin
No. 4882.
Entry Nos. M-294, M-305, M-364, M-473.
Invoices dated Nassau, Bahamas, November 8, 1939, etc.
Entered at Miami, Fla., November 13, 1939, etc.
(Decided April 18, 1940)
Webster J. Oliver, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
Defendant not represented by counsel.

Opinion:
Kincheloe, Judge:
These appeals to reappraisement have been stipulated and submitted for decision by the parties hereto.
In harmony with the stipulation 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 3 cents per yard, packed. Judgment will be rendered accordingly.