Case: Sears, Roebuck and Co. v. United States
Abbreviation: Sears, Roebuck & Co. v. United States
Decision Date: 1959-06-17
Docket Number: Reap. Dec. 9466; Entry No. 179, etc.
Citation: 42 Cust. Ct. 679
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sears, Roebuck and Co. v. United States
Judges: 
Pages: 679–680

Head Matter:
(Reap. Dec. 9466)
Sears, Roebuck and Co. v. United States
Entry No. 179, etc.
(Decided June 17, 1959)
Lane, Young <£. Fox for the plaintiff.
George Ooelvran Douh, 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 certain bamboo blinds and hardware accessories exported from Japan and entered at the port of New Orleans, La.
Stipulated facts, upon which, the cases are before me, establish that the proper basis for appraisement of this merchandise is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the invoice unit values, which values include the cost of the hardware as invoiced, and I so- hold. Judgment will be rendered accordingly.