John V. Carr & Son, Inc. v. United States

39 Cust. Ct. 583

Opinion

Oliver, Chief Judge:

This appeal for reappraisement relates to certain printing presses and parts that were exported from Germany and entered at the port of Detroit, Mich.

The case is before me on an agreed set of facts showing that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value is the entered value, and I so hold. Judgment will be rendered accordingly.