Case: J. T. Steeb & Co., Inc. v. United States
Abbreviation: J. T. Steeb & Co. v. United States
Decision Date: 1947-04-02
Docket Number: No. 7124; Entry No. CE 1971
Citation: 18 Cust. Ct. 520
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. T. Steeb & Co., Inc. v. United States
Judges: 
Pages: 520–520

Head Matter:
J. T. Steeb & Co., Inc. v. United States
No. 7124.
Entry No. CE 1971.
Invoice dated Birmingham, England, April 15, 1946.
Certified April 15, 1946.
Entered at Seattle, Wash., June 5, 1946.
(Decided on rehearing [Reap. Dec. 6482] April 2, 1947)
Lawrence, Tuttle & Harper (Frank L. Lawrence 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 foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930 as amended, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was £107-0-0 each, less 20 per centum and 3% per centum, and plus £2-15-3 each for packing.
Judgment will be rendered accordingly.