Case: Joseph Horne Co. v. United States
Abbreviation: Joseph Horne Co. v. United States
Decision Date: 1947-02-19
Docket Number: No. 6897; Entry No. 567
Citation: 18 Cust. Ct. 398
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Joseph Horne Co. v. United States
Judges: 
Pages: 398–398

Head Matter:
Joseph Horne Co. v. United States
No. 6897.
Entry No. 567.
Invoice dated London, England, March 27, 1946.
Certified March 27, 1946.
Entered at Pittsburgh, Pa., April 9, 1946.
(Decided February 19, 1947)
Jeróme O. Clifford 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 values are the invoiced unit prices, less the invoiced discount of 3% per centum, packed.
Judgment will be rendered accordingly.