Abercrombie & Fitch Co. v. United States

37 Cust. Ct. 451

Opinion

Wilson, Judge:

These matters are presently before me on remands from classification proceedings decided by the first division of this court in Abercrombie & Fitch Co. v. United States, 34 Cust. Ct. 249, Abstract 58648; Getz Bros. Co., Inc. v. United States, 33 Cust. Ct. 472, Abstract 58615. The judgments entered therein stated: “* * * that the matter be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d).”

The matters have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

Upon 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 section 8 of the Customs Administrative Act of 1938 (19 U..S. C. § 1402 (c)), to be the proper basis for determining the values of the involved merchandise and that such values were as follows, net packed:

Protest Entry Merchandise Price — each

229560-K/l7485-[53] 747204 113 pcs. binoculars 8 x 30 with leather cases:

binoculars_ 68. (*) German marks

leather cases_ 8.25 (*) German marks

(*) less 2% cash discount, and plus 4% tax.

228370-K/l5083-[53] 790103 100 pcs. prismatic binoculars with pigskin cases:

binoculars_ $12.75 ü. S.

pigskin cases_ $1.25 U. S.

25 pcs. prismatic binoculars with cowhide cases:

binoculars_ $12.75 IT. S.

cowhide cases_ $1.50 U. S.

I further find such values to be the dutiable values of said merchandise.

Judgment will be entered accordingly.