Case: Mantell Export Co. v. United States
Abbreviation: Mantell Export Co. v. United States
Decision Date: 1969-04-10
Docket Number: No. R69/16; reappraisement R67/9959 (New York)
Citation: 62 Cust. Ct. 1117
Volume: 62
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Mantell Export Co. v. United States,
Judges: 
Pages: 1117–1117

Head Matter:
No. R69/16.
reappraisement R67/9959 (New York).
Mantell Export Co. v. United States,

Opinion:
In accordance with stipulation of counsel that the issues and merchandise involved herein are the same in all material respects as those in Mantell Export Company v. United States (58 Cust. Ct. 662, R.D. 11290), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, was the proper basis for the determination of the value of the second-quality unlacquered and semi-lacquered wooden coat hangers and that such value was $101 per 1,000, less the pro rata share of the items of ocean freight and marine insurance premium as invoiced.