Case: Hans Ohrt v. United States
Abbreviation: Ohrt v. United States
Decision Date: 1947-10-10
Docket Number: No. 7401; Entry No. DE 5001
Citation: 19 Cust. Ct. 266
Volume: 19
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Hans Ohrt v. United States
Judges: 
Pages: 266–266

Head Matter:
Hans Ohrt v. United States
No. 7401.
Invoice dated London, England, April 26, 1946.
Certified April 29, 1946.
Entered at Los Angeles, Calif., June 20, 1946.
Entry No. DE 5001.
(Decided October 10, 1947)
Lawrence, Tuttle & Harper (George B. Tuttle of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was sterling 9-9-3 per unit, plus packing. Judgment will be rendered accordingly.