Case: Edward Boote, et al. v. United States
Abbreviation: Boote v. United States
Decision Date: 1946-09-19
Docket Number: No. 6361; Entry No. 744805, etc.
Citation: 17 Cust. Ct. 311
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Edward Boote, et al. v. United States
Judges: 
Pages: 311–311

Head Matter:
Edward Boote, et al. v. United States
No. 6361.
Entry No. 744805, etc.
Invoices dated Birmingham, England, February 11, 1942, etc.
Entered at New York, N. Y., March 27, 1942, etc.
(Decided September 19, 1946)
Strauss & Hedges for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, Judge:
The appeals for reappraisement listed 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 earthenware and ehinavare here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases. Insofar as the appeals relate to all other merchandise they are hereby dismissed.
Judgment will be rendered accordingly.