General

United States v. L. Bamberger & Co.

1 Cust. Ct. 727·United States Customs Court·1938

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Opinion

United States v. L. Bamberger & Co. No. 4443. Entry Nos. N70864, N70969. Invoices dated Gullaskruf, Sweden, February 14, March 19, 1938. Certified February 16, March 23, 1938. Entered at Newark, N. J., March 11, April 13, 1938. (Decided November 9, 1938) Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the plaintiff. Strauss & Hedges for the defendant. [MAJORITY — Sullivan, Judge:] Sullivan, Judge: These appeals to reappraisement have been stipulated and submitted for decision by counsel for the parties hereto. On the agreed facts, I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the d.etermination of the value of the merchandise here involved, and that such values are as follows: Unit invoiced values, less 50% discount, plus 15% advance, less 2% cash discount, plus cases and packing of Swedish Kronor .30 per cubic ft. • Judgment will be rendered accordingly.