Case: General Dry Batteries, Inc. v. United States
Abbreviation: General Dry Batteries, Inc. v. United States
Decision Date: 1938-09-15
Docket Number: No. 4385; Entry No. 2353
Citation: 1 Cust. Ct. 604
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: General Dry Batteries, Inc. v. United States
Judges: 
Pages: 604–605

Head Matter:
General Dry Batteries, Inc. v. United States
No. 4385.
Entry No. 2353.
Invoice dated Toronto, Canada, September 13, 1937.
Certified September 13, 1937.
Entered at Detroit, Mich., September 16, 1937.
(Decided September 15, 1938)
Tompkins & Tompkins {J. Stuart Tompkins of counsel) for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Richard E. FitzGibbon, special attorney), for the defendant.

Opinion:
Brown, Judge:
This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.
On tbe agreed facts I find the dutiable value of the merchandise here involved to be $2,594; that is the appraised value $2,801, less 8 per centum Canadian sales tax of $207.48; said dutiable value being the foreign-market value of the merchandise, no export value being higher on the date of exportation thereof from Canada, the country of exportation.
Judgment will be rendered accordingly.