Case: American Fabrics Co. v. United States
Abbreviation: American Fabrics Co. v. United States
Decision Date: 1940-03-13
Docket Number: No. 4790; Entry No. 544, etc.
Citation: 4 Cust. Ct. 719
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Fabrics Co. v. United States
Judges: 
Pages: 719–720

Head Matter:
American Fabrics Co. v. United States
No. 4790.
Entry No. 544, etc.
Invoices dated Shanghai, China, April 5, 1939, etc.
Entered at Bridgeport, Conn., May 8, 1939, etc.
(Decided March 13, 1940)
John R. Rafter (Harry M. Farrell of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
Counsel for the respective parties have submitted the appeals fisted in schedule A, hereto attached and made a part hereof, for decision upon a stipulation to the effect that the prices at the date of exportation at which such or similar merchandise was freely offered for sale to all purchasers in China for exportation to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, are the values found by the appraiser, less any amount added under duress.
• Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.