United States Customs Court, 1940

United States v. Debway Hats, Inc.

United States v. Debway Hats, Inc.
United States Customs Court · Decided April 18, 1940 · Hínchelos
4 Cust. Ct. 806; 1940 Cust. Ct. LEXIS 4086
United States v. Debway Hats, Inc.

Opinion of the Court

Hínchelos, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by tbe parties hereto.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such value is 3% cents per yard, packed. Judgment will be rendered accordingly.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.