Case: W. X. Huber Company v. United States
Abbreviation: W. X. Huber Co. v. United States
Decision Date: 1957-09-05
Docket Number: Reap. Dec. 8983; Entry Nos. 4440; 5102
Citation: 39 Cust. Ct. 638
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. X. Huber Company v. United States
Judges: 
Pages: 638–638

Head Matter:
(Reap. Dec. 8983)
Entry Nos. 4440; 5102.
W. X. Huber Company v. United States
(Decided September 5, 1957)
Stein & Shostak for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These two appeals for reappraisement relate to decorated chinaware exported from France and entered at the port of Los Angeles.
The cases have been submitted for decision on a written stipulation wherein the parties agree that the issues involved herein are the same in all material respects as those which were the subject of the decision in Bert Friedberg & Company v. United States, 36 Cust. Ct. 596, Reap. Dec. 8590, the record in which was incorporated herein by consent. In that case, the court held foreign value, as defined in section 402 (c) of the Tariff Act of 1930, to be the proper basis for appraisement of the merchandise there under consideration, and that such statutory value did not include the so-called "French sole or unique tax."
An agreed set of facts, included in the stipulation of submission, establishes that the proper basis for appraisement of the merchandise involved herein is statutory foreign value, and that such value for each of the items in question is the entered value, and I so hold. Judgment will be rendered accordingly.