Case: Charles Happel, Inc., a/c Steinway & Sons, et al. v. United States
Abbreviation: Charles Happel, Inc. v. United States
Decision Date: 1947-01-10
Docket Number: No. 6741; Entry No. 704181, etc.
Citation: 18 Cust. Ct. 286
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Charles Happel, Inc., a/c Steinway & Sons, et al. v. United States
Judges: 
Pages: 286–286

Head Matter:
Charles Happel, Inc., a/c Steinway & Sons, et al. v. United States
No. 6741.
Entry No. 704181, etc.
Invoices dated London, England, May 29, 1941, etc.
Certified June 14, 1941, etc.
Entered at New York, N. Y., July 19, 1941, etc.
(Decided January 10, 1947)
Strauss & Hedges (Hadley S. King of counsel) for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have 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 merchandise here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by .the appraiser in similar cases.
Judgment will be rendered accordingly.