Case: M & G Importing Co. v. United States
Abbreviation: M & G Importing Co. v. United States
Decision Date: 1960-07-20
Docket Number: Reap. Dec. 9748; Entry No. A/18
Citation: 45 Cust. Ct. 431
Volume: 45
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: M & G Importing Co. v. United States
Judges: 
Pages: 431–432

Head Matter:
(Reap. Dec. 9748)
M & G Importing Co. v. United States
Entry No. A/18.
(Decided July 20, 1960)
W. G. Carroll for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Kao, Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation:
IT IS HEREBY STIPULATED AND AGREED, subject to the approval of the Court, that the market value or price at the time of exportation of the merchandise involved herein, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, — is as follows:
Lucky Indian Tom Tom @ $3.80 per Gross
Net
Packed
IT IS FURTHER STIPULATED AND AGREED that there was no higher foreign value for the merchandise herein at the time of exportation.
IT IS FURTHER STIPULATED AND AGREED that this case may be submitted on the foregoing stipulation.
On the agreed facts, I find 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 was $3.80 per gross, net packed.
Judgment will be entered accordingly.