Case: John Wanamaker, Phila. v. United States
Abbreviation: Wanamaker v. United States
Decision Date: 1946-09-09
Docket Number: No. 6340; Entry No. 3520
Citation: 17 Cust. Ct. 300
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: John Wanamaker, Phila. v. United States
Judges: 
Pages: 300–300

Head Matter:
John Wanamaker, Phila. v. United States
No. 6340.
Entry No. 3520.
Invoice dated Fenton, England, April 28, 1942.
Entered at Philadelphia, Pa., June 26, 1942.
(Decided September 9, 1946)
Tompkins & Tompkins (/. Stuart Tompkins of counsel) 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 earthenware and chinaware 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. Insofar as the appeal relates to all other merchandise it is hereby dismissed.
Judgment will be rendered accordingly.