Case: J. E. Bernard & Company, Inc. v. United States
Abbreviation: J. E. Bernard & Co. v. United States
Decision Date: 1957-07-17
Docket Number: Reap. Dec. 8916; Entry No. 16232
Citation: 39 Cust. Ct. 578
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. E. Bernard & Company, Inc. v. United States
Judges: 
Pages: 578–578

Head Matter:
(Reap. Dec. 8916)
Entry No. 16232.
J. E. Bernard & Company, Inc. v. United States
(Decided July 17, 1957)
Wallace & Schwartz for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain steel cabinet handles exported from Japan and entered at the port of Chicago.
The case is before me on an agreed set of facts which establish that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for appraisement of the merchandise in question, and that such statutory value is the appraised value, less ocean freight and insurance, as invoiced, and I so hold. Judgment will be rendered accordingly.