Case: Samuel Shapiro & Co., Inc., a/c Hutzler Bros. et al. v. United States
Abbreviation: Samuel Shapiro & Co. v. United States
Decision Date: 1946-09-09
Docket Number: No. 6341; Entry Nos. 983; 1187; 1322
Citation: 17 Cust. Ct. 300
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Samuel Shapiro & Co., Inc., a/c Hutzler Bros. et al. v. United States
Judges: 
Pages: 300–301

Head Matter:
Samuel Shapiro & Co., Inc., a/c Hutzler Bros. et al. v. United States
No. 6341.
Entry Nos. 983; 1187; 1322.
Invoices dated Fenton, England, January 1944, etc.
Certified January 1944, etc.
Entered at Baltimore, Md., March 9, 1944, etc.
(Decided September 9, 1946)
Tompkins & Tompkins (J. Siuart Tompkins of counsel) for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge:
The appeals for reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export values, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware and chinaware here involved, and that such values are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases. Insofar as the appeals relate to all other merchandise they are hereby dismissed.
Judgment will be rendered accordingly.