Case: Guy B. Barham Co., for Millar & Coe, Inc. v. United States
Abbreviation: Guy B. Barham Co. v. United States
Decision Date: 1947-02-11
Docket Number: No. 6852; Entry No. 5140
Citation: 18 Cust. Ct. 375
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Guy B. Barham Co., for Millar & Coe, Inc. v. United States
Judges: 
Pages: 375–375

Head Matter:
Guy B. Barham Co., for Millar & Coe, Inc. v. United States
No. 6852.
Entry No. 5140.
Invoice dated Bovey Trace, Devon, England, January 14, 1941.
Entered at Los Angeles, Calif., April 9, 1941.
(Decided February 11, 1947)
Lawrence, Tuttle & Harper (Frank L. Lawrence of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
This appeal for reappraisement has 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 value is the appraised value, less the so-called British purchase tax.
Judgment will be rendered accordingly.