Case: K. Samura Shoten, Ltd. v. United States
Abbreviation: K. Samura Shoten, Ltd. v. United States
Decision Date: 1940-05-13
Docket Number: No. 4909; Entry No. 3558
Citation: 4 Cust. Ct. 845
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: K. Samura Shoten, Ltd. v. United States
Judges: 
Pages: 845–845

Head Matter:
K. Samura Shoten, Ltd. v. United States
No. 4909.
Entry No. 3558.
Invoice dated Kobe, Japan, April 26, 1937.
Entered at Honolulu, T. H., May 10, 1937.
(Decided May 13, 1940)
Lawrence & Tuttle (Geo. B. Tuttle of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Brown, Judge:
This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.
In harmony with the stipulation I find the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved herein, and that such values are the unit invoiced values, plus packing and cases as invoiced. Judgment will be rendered accordingly.