Case: F. W. Woolworth Company v. United States
Abbreviation: F. W. Woolworth Co. v. United States
Decision Date: 1957-08-29
Docket Number: Reap. Dec. 8977; Entry No. 15808, etc.
Citation: 39 Cust. Ct. 634
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: F. W. Woolworth Company v. United States
Judges: 
Pages: 634–635

Head Matter:
(Reap. Dec. 8977)
Entry No. 15808, etc.
F. W. Woolworth Company v. United States
(Decided August 29, 1957)
Sharretts, Paley & Carter for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Olivee, Chief Judge:
The appeals for reappraisement enumerated in schedule "A," attached hereto and made a part hereof, relate to glass Christmas tree ornaments exported from the Western Zone of Germany, directly or indirectly, by Siegfried Heinkelein or Lauscher Glasindustrie and entered at the port of Boston, Mass.
In a written stipulation of submission, it is established 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 for these articles is in each instance the appraised value, less the amounts added under duress, packing included, and I so hold. Judgment will be rendered accordingly.