Case Name: Joseph Rossa v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-05-12
Citations: 42 Cust. Ct. 636
Docket Number: Reap. Dec. 9420; Entry No. DE 33675
Parties: Joseph Rossa v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 636–636

Head Matter:
(Reap. Dec. 9420)
Joseph Rossa v. United States
Entry No. DE 33675.
(Decided May 12, 1959)
Plaintiff not represented by counsel.
George Goehr an Dowd, Assistant Attorney General (Murray Slclaroff, trial attorney), for tbe defendant.

Opinion:
Wilson, Judge:
This appeal for reappraisement relates to certain willow baskets exported from Yugoslavia and entered at the port of Los Angeles.
It appears that the involved merchandise was appraised at the invoice value, namely, $4,930, which amount included a deductible item for freight from Yugoslavia to Italy, where the goods were loaded for shipment to this country. The parties herein have agreed and stipulated that the proper value of the merchandise for appraisement purposes is $4,190, as represented by the entered value.
On the agreed facts, I find that the proper value of the involved merchandise for appraisement purposes is the entered value, namely, $4,190.
Judgment will be entered accordingly.