Case: United States v. M. Berman & Sons, Inc.
Abbreviation: United States v. M. Berman & Sons, Inc.
Decision Date: 1941-03-27
Docket Number: No. 5186; Entry No. 165
Citation: 6 Cust. Ct. 866
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. M. Berman & Sons, Inc.
Judges: 
Pages: 866–866

Head Matter:
United States v. M. Berman & Sons, Inc.
No. 5186.
Entry No. 165.
Invoice dated Thielt, Belgium, July 6, 1939.
Entered at Cincinnati, Ohio, August 1, 1939.
(Decided March 27, 1941)
Charles D. Lawrence, Acting Assistant Attorney General (James F. Donnelly, special attorney), for the plaintiff.
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the defendant.

Opinion:
Dallinger, Judge:
This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto to the effect that the export value is the proper basis for the determination of the value of the involved merchandise and that such value was 2.10 Belgian francs per meter, packing included, there being no higher foreign value.
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such value was 2.10 Belgian francs per meter, packing included. Judgment will be rendered accordingly.