Case: Daniel F. Young, Inc. v. United States
Abbreviation: Daniel F. Young, Inc. v. United States
Decision Date: 1947-12-12
Docket Number: No. 7477; Entry Nos. 6561; 6713; 4897
Citation: 19 Cust. Ct. 344
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Daniel F. Young, Inc. v. United States
Judges: 
Pages: 344–344

Head Matter:
Daniel F. Young, Inc. v. United States
No. 7477.
Invoices dated London, England, July 22, 1941, etc.
Certified August 6, 1941, etc.
Entered at New York, N. Y., October 10, 1941, etc.
Entry Nos. 6561; 6713; 4897.
(Decided December 12, 1947)
Barnes, Richardson & Colburn (Hadley S. King of counsel) for the plaintiff,
Paul Pi Rao, Assistant Attorney General, for the defendant.

Opinion:
Cline, Judge:
The appeals for reappraisement fisted in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I 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 merchandise here involved, and that such values are the unit invoice prices plus 15 per centum, packing included.
Judgment will be rendered accordingly.