Case: Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Abbreviation: Isaac B. Cohen & Sons Corp. v. United States
Decision Date: 1962-02-27
Docket Number: Reap. Dec. 10183; Entry Nos. 848833/3; 757710/4
Citation: 48 Cust. Ct. 574
Volume: 48
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: 574–574

Head Matter:
(Reap. Dec. 10183)
Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Entry Nos. 848833/3; 757710/4.
(Decided February 27, 1962)
Siegel, Mwndell & Davidson tor the plaintiffs.
William H. Orrieh, Jr., Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The above-enumerated appeals are for reap-praisement of the values found by the appraiser on footwear in chief value of rubber, imported from Japan.
Counsel for the parties have submitted the appeals 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 by the Customs Simplification Act of 1956, to be the proper basis for the determination of the values of the merchandise involved and that such values were the appraised unit values, less 2 per centum inspection charges, as stated on the invoices.
Judgment will issue accordingly.