Case Name: Roovers Bros., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-04-17
Citations: 26 Cust. Ct. 409
Docket Number: No. 55472; protest 62282-K (S) (New York)
Parties: Roovers Bros., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 409–410

Head Matter:
Before the Third Division,
April 17, 1951
No. 55472.
Roovers Bros., Inc. v. United States,
protest 62282-K (S) (New York).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the issue herein is the same in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held that the currency of the invoice should be converted at the buying rate in the New York market at noon on the day of exportation (the "free" rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on the entry.