Case: F. W. Woolworth Co. v. United States
Abbreviation: F. W. Woolworth Co. v. United States
Decision Date: 1957-08-29
Docket Number: Reap. Dec. 8975; Entry Nos. 2611; 791; 12721
Citation: 39 Cust. Ct. 633
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: F. W. Woolworth Co. v. United States
Judges: 
Pages: 633–634

Head Matter:
(Reap. Dec. 8975)
Entry Nos. 2611; 791; 12721.
F. W. Woolworth Co. v. United States
(Decided August 29, 1957)
Sharretts, Paley & Carter for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These three appeals for reappraisement relate to certain glass Christmas tree ornaments exported from the Western Zone of Germany, directly or indirectly, by Lauscher Glasindustrie or Siegfried Heinkelein.
In a written stipulation of submission, it is established that the proper basis for appraisement of the glass Christmas tree ornaments in question is export value, as defined in section 402 Id) of the Tariff Act of 1930, and that such statutory value for these articles is in each case the appraised value, less the amounts added under duress, packing included, and I so hold. Judgment will be rendered accordingly.