Case: Leading Forwarders, Inc. v. United States
Abbreviation: Leading Forwarders, Inc. v. United States
Decision Date: 1958-07-11
Docket Number: Reap. Dec. 9185; Entry Nos. 911655; 948679
Citation: 41 Cust. Ct. 485
Volume: 41
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Leading Forwarders, Inc. v. United States
Judges: 
Pages: 485–485

Head Matter:
(Reap. Dec. 9185)
Leading Forwarders, Inc. v. United States
Entry Nos. 911655; 948679.
(Decided July 11, 1958)
Robert Rubinger for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These two appeals for reappraisement relate to certain glass museum jars exported from Czechoslovakia and entered at the port of New York.
Stipulated facts, upon which the cases are before me, establish that the proper basis for appraisement of the merchandise is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value is the "invoice prices less the item shown on the respective invoices as Freight from Czech Border to Hamburg and insurance," and I so hold. Judgment will be rendered accordingly.