Case: Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Abbreviation: Isaac B. Cohen & Sons Corp. v. United States
Decision Date: 1961-04-12
Docket Number: Reap. Dec. 9971; Entry No. 491-2
Citation: 46 Cust. Ct. 656
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Judges: 
Pages: 656–657

Head Matter:
(Reap. Dec. 9971)
Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Entry No. 491-2.
(Decided April 12, 1961)
Siegel, Mandell & Davidson for tlie plaintiffs.
William S. Orrielc, Jr., Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
Counsel for the parties have submitted the above-enumerated appeal for reappraisement for decision upon stipulation, on the basis of which I find that export value, as defined in section 402a(d), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the footwear in chief value of rubber involved, and that such value is the invoice unit values (the ex-factory prices), plus the shipping or f.o.b. charges only, without the buying commission.
Judgment will issue accordingly.