Case Name: Protest 894265-G of W. X. Huber Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-11-19
Citations: 7 Cust. Ct. 319
Docket Number: No. 46586
Parties: Protest 894265-G of W. X. Huber Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 319–319

Head Matter:
No. 46586.
Protest 894265-G of W. X. Huber Co. (Los Angeles).

Opinion:
Opinion by
Cline, J.
The merchandise was invoiced in Swatow paper currency and then converted into' a total of 1,008.21 yuan dollars, which was converted into United States dollars at a rate of exchange of .348125, making the entered value $351, United States currency. The collector changed the total entered value to 1,108 yuan dollars, which was converted into $353.80, United States currency. From the evidence presented at the trial the court found that the total entere°d value in United States currency was correct and held that the entry should be reliquidated on the basis of that value. Protest sustained.