Global Commodities Corp. v. United States

43 Cust. Ct. 475

Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-entitled appeal for reappraisement on a stipulation upon the agreed facts in which I find that export value, as defined in section 402(d), Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved, and that such value was the appraised value, packed, less 5 per centum buying commission as indicated on the invoice.

Judgment will issue accordingly.