Case Name: United States v. American Import Co., c/o H. R. Lockwood
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-05-01
Citations: 14 Cust. Ct. 412
Docket Number: No. 6140; Entry No. 1949
Parties: United States v. American Import Co., c/o H. R. Lockwood
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 412–412

Head Matter:
United States v. American Import Co., c/o H. R. Lockwood
No. 6140.
Invoice dated Mexico, D. F., July 28, 1943.
Certified July 28, 1943.
Entered at Laredo, Tex., September 30, 1943.
Entry No. 1949.
(Decided May 1, 1945)
Paul P. Rao, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
Philip Stein for the defendant.

Opinion:
Cole, Judge:
This appeal for reappraisement presents for deter* mi nation the proper dutiable value of cotton rag rugs exported from Mexico and entered at Laredo, Tex.
When the case was called for hearing at the port of entry on March 6, 1945, counsel stipulated that the,items of "Labels 'Made in-Mexico' " and "Clasps," as invoiced, should be added to the appraised value to make the proper dutiable value of the instant merchandise.
On the stipulated facts, I hold the value of the imported merchandise to be the appraised value plus the items hereinabove referred to. Judgment will be rendered accordingly.