Case: Filjay Imports v. United States
Abbreviation: Filjay Imports v. United States
Decision Date: 1960-03-22
Docket Number: Reap. Dec. 9637; Entry No. 876473
Citation: 44 Cust. Ct. 615
Volume: 44
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Filjay Imports v. United States
Judges: 
Pages: 615–616

Head Matter:
(Reap. Dec. 9637)
Filjay Imports v. United States
Entry No. 876473.
(Decided March 22, 1960)
Siegel, Mandell & Davidson for the plaintiff.
George Gochran Douh, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain items of jewelry exported from Japan and entered at the port of New York.
Stipulated facts, upon which, the case is before me, establish that the proper basis for appraisement of the merchandise in question is export, value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the appraised unit values, less the items covering f.o.b. charges for inland freight, insurance premium, storage,:hauling.and lighterage, and petties, as set forth on the invoice, and I so hold.
Judgment will be rendered accordingly. .