Case: F. W. Woolworth Co. v. United States
Abbreviation: F. W. Woolworth Co. v. United States
Decision Date: 1946-12-23
Docket Number: No. 6671; Entry No. 706395
Citation: 18 Cust. Ct. 246
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: F. W. Woolworth Co. v. United States
Judges: 
Pages: 246–246

Head Matter:
F. W. Woolworth Co. v. United States
No. 6671.
Entry No. 706395.
Invoice dated London, England, July 16, 1945.
Entered at New York, N. Y., August 17, 1945.
(Decided December 23, 1946)
Sharretts & Hillis (Hadley S. King of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
This appeal for reappraisement has been submitted for deci•sion 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 appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.