Case Name: Henry A. Wess, Inc. (Queen City Wreath Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-03-22
Citations: 44 Cust. Ct. 615
Docket Number: Reap. Dec. 9636; Entry Nos. 577; 664
Parties: Henry A. Wess, Inc. (Queen City Wreath Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 615–615

Head Matter:
(Reap. Dec. 9636)
Henry A. Wess, Inc. (Queen City Wreath Co.) v. United States
Entry Nos. 577; 664.
(Decided March 22, 1960)
Tompkins & Tompkins for the plaintiff.
George Cochran Douh, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These two appeals for reappraisement are limited to the merchandise enumerated on the invoices from Fuku-shima Celluloid Works, Ltd., Japan.
Stipulated facts, upon which the appeals for reappraisement are before me, establish that the proper basis for appraisement of the articles in question is export value, as defined in section 402(d) of the Tariff Act of 1930, and that such statutory value therefor is the invoice unit prices, net, packed, and I so hold.
Judgment will be rendered accordingly.