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Manhattan Novelty Corp. v. United States

35 Cust. Ct. 366
Procedural entryThis page is a short order in Manhattan Novelty Corp. v. United States. Read the opinion of the Court — 32 Cust. Ct. 459 →
United States Customs Court·Decided September 9, 1955·No. V. D. 18; Entry No. 70156, etc.·Published

Opinion

-Wilson, Judge:

These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in Manhattan Novelty Corp. et al. v. United States, 33 Cust. Ct. 472, Abstract 58616. The judgment entered therein stated: “* * * that the matters be remanded to a single judge in reappraisement. pursuant tp .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 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. •

' .The actions having been abandoned insofar as all other items of merchandise are concerned, to that extent they are dismissed.

Judgment will be entered accordingly.

[367]*367Schedule “A”

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Manhattan Novelty Corp. v. United States, 35 Cust. Ct. 366 (cusc 1955).

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Manhattan Novelty Corp. v. United States
33 Cust. Ct. 472 (U.S. Customs Court, 1954)