Case: F. W. Woolworth Co. v. United States
Abbreviation: F. W. Woolworth Co. v. United States
Decision Date: 1957-07-23
Docket Number: Reap. Dec. 8922; Entry No. 710244-1, etc.
Citation: 39 Cust. Ct. 583
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: F. W. Woolworth Co. v. United States
Judges: 
Pages: 583–583

Head Matter:
(Reap. Dec. 8922)
Entry No. 710244-1, etc.
F. W. Woolworth Co. v. United States
(Decided July 23, 1957)
Sharrelts, Paley & Carter for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
The appeals for reappraisement, enumerated in schedule "A," hereto attached and made a part hereof, relate to glass Christmas tree ornaments exported from the Western Zone of Germany and entered at the port of New York.
Counsel for the respective parties have submitted these cases on stipulated facts which establish that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement of the merchandise in question, and that such statutory value in each case is the appraised value, less the amounts added under duress, packing included, and I so hold. Judgment will be rendered accordingly.