Case: United States v. Owesen & Co., Inc.
Abbreviation: United States v. Owesen & Co.
Decision Date: 1948-02-24
Docket Number: No. 7554; Entry No. 765392
Citation: 20 Cust. Ct. 391
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. Owesen & Co., Inc.
Judges: 
Pages: 391–392

Head Matter:
United States v. Owesen & Co., Inc.
No. 7554.
Entry No. 765392.
Invoice dated Copenhagen, Denmark, December 18, 1946.
Certified December 30, 1946.
Entered at New York, N. Y., January 23, 1947.
(Decided February 24, 1948)
Paul P. Rao, Assistant Attorney General, for the plaintiff.
Benjamin A. Levett for the defendant.

Opinion:
Laweence, Judge:
This appeal for reappraisement was submitted on the following stipulation:
It is stipulated and agreed, subject to the approval of the court, that fuses such or similar to the fuses covered by the above numbered reappraisement were at the time of exportation of such or similar merchandise to the United States freely offered for sale to all purchasers in the principal markets of the country from which exported in the usual wholesale quantities and in- the ordinary course of trade for exportation to the United States, at Danish Kroner 21 per hundred for the 10 ampere fuses and at Danish Kroner 26 per hundred for the 15 ampere fuses, packing included in both prices, and that there is no higher foreign value for such or similar merchandise.

Upon tbe agreed facts, I find tbe export value of tbe involved merchandise to wbicb tbis appeal relates, as that value is defined in section 402 (d) of tbe Tariff Act of 1930, to be the proper basis for determining the value of said merchandise, and that such value is Danish kroner 21 per hundred for the 10 ampere fuses and Danish kroner 26 per hundred for the 15 ampere fuses, packing included in both prices.
Judgment will be entered accordingly.