Haddad & Sons, Inc. v. United States

44 Cust. Ct. 653

Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement for decision upon stipulation on the basis of which I find that export value, as defined in section 402a (d), Tariff Act of 1930, as amended, is the proper basis of value for the footwear imported from Japan involved herein and identified in schedule A, attached to and made a part of this decision, and that such value is the invoiced unit price, ex-factory, net, packing included.

Judgment will issue accordingly.

Schedule A

Type of merchandise:

Rubber Shoes

Children’s Sponge Sandals (Zobi)

Art. No. SR-0138

Manufacturer and seller:

Hatakawa Rubber Co., Ltd.

Fukuyama, Japan

Quantity and price

1248 dozen pair at $1.65 per dozen pairs, ex-factory net, packing included.

Export date:

September 12, 1958