United States Customs Court, 1947

F. W. Woolworth Co. v. United States

F. W. Woolworth Co. v. United States
United States Customs Court · Decided July 11, 1947 · Oliver
19 Cust. Ct. 212; 1947 Cust. Ct. LEXIS 1259
F. W. Woolworth Co. v. United States

Opinion of the Court

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 export value, 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 merchandise here involved, and that such values are the unit invoice values, plus the cost of packing.

Judgment will be rendered accordingly.

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