Case: Calcon Importing Company W. J. Byrnes & Co. v. United States
Abbreviation: Calcon Importing Co. v. United States
Decision Date: 1959-05-12
Docket Number: Reap. Dec. 9418; Entry Nos. DE 6456; DE 9273
Citation: 42 Cust. Ct. 634
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Calcon Importing Company W. J. Byrnes & Co. v. United States
Judges: 
Pages: 634–635

Head Matter:
(Reap. Dec. 9418)
Calcon Importing Company W. J. Byrnes & Co. v. United States
Entry Nos. DE 6456; DE 9273.
(Decided May 12, 1959)
Low & Stone for the plaintiffs.
George Goohran Lotih, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain toys exported from Western Germany and entered at the port of Los Angeles, Calif.
Stipulated facts, upon which the case has been submitted, establish that foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, is the proper basis for appraisement of the merchandise in question, and that such statutory value for these items is the unit invoiced values, less nondutiable charges, packing included, and I so hold.
Judgment will be rendered accordingly.