Case: Jones, McDuffee & Stratton Corp. v. United States
Abbreviation: Jones, McDuffee & Stratton Corp. v. United States
Decision Date: 1946-11-12
Docket Number: No. 6498; Entry No. 3199/4
Citation: 17 Cust. Ct. 404
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Jones, McDuffee & Stratton Corp. v. United States
Judges: 
Pages: 404–404

Head Matter:
Jones, McDuffee & Stratton Corp. v. United States
No. 6498.
Entry No. 3199/4.
Invoice dated Tunstall, Staffordshire, England, October 8, 1940.
Certified October 16, 1940.
Entered at Boston, Mass., November 19, 1940.
(Decided November 12, 1946)
Benjamin A. Levett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Keefe, 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 entered values. Insofar as the appeal relates to all other merchandise it is hereby dismissed.
Judgment will be rendered accordingly.