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American Thermo-Ware Co. v. United States

35 Cust. Ct. 370
Procedural entryThis page is a short order in American Thermo-Ware Co. v. United States. Read the opinion of the Court — 32 Cust. Ct. 433 →
United States Customs Court·Decided October 14, 1955·No. V. D. 20; Entry No. 863682, etc.·Published

Opinion

Wilson, Judge:

This matter is presently before me on a remand from a classification proceeding decided by the first division of this court in American Thermo-Ware Company v. United States, 34 Cust. Ct. 379, Abstract 59079. The judgment 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 matter has 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 export value, as that value is defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of the involved merchandise and that such values are as set forth in schedule “A,” hereto attached and, made a part hereof.

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

Judgment will be entered accordingly.

Schedule “A”

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American Thermo-Ware Co. v. United States, 35 Cust. Ct. 370 (cusc 1955).

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American Thermo-Ware Co. v. United States
34 Cust. Ct. 379 (U.S. Customs Court, 1955)