Case Name: Henry A. Wess, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-12-27
Citations: 50 Cust. Ct. 350
Docket Number: Reap. Dec. 10411; Entry No. 651, etc.
Parties: Henry A. Wess, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 350–351

Head Matter:
(Reap. Dec. 10411)
Henry A. Wess, Inc. v. United States
Entry No. 651, etc.
(Decided December 27, 1962)
Tompkins & Tompkins (Allerton JeO. Tompkins of counsel) for the plaintiff.
Joseph D. Qnilfoyle, Acting Assistant Attorney General (James F. O’Hara, trial attorney), for the defendant.

Opinion:
KichakdsoN, Judge:
The involved merchandise consists of woven fabrics of wool, which were exported from Scotland and England and entered at Cincinnati, Ohio. The merchandise is covered by nine reappraisement appeals, which were consolidated for trial. These appeals were submitted for decision upon a stipulation reading as follows:
Mb. Tompkins: I oilier to stipulate that the merchandise on the invoices before the court consists of woven fabrics of wool imported from Scotland during the period from January 1961 through August 1961, and not on the final list, T.D. 54521.
I further offer to stipulate that on the dates of exportation the export values, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, were the invoiced unit prices less 3% percent, plus the cases or packing as invoiced, prorated.
Me. O'Haea: I have discussed these cases with Deputy Appraiser Jedlicka and with his concurrence we so stipulated.
On the agreed facts, I find that export value, as that value is defined in 19 U.S.C.A., section 1401a(b) (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956), is the proper basis for the determination of the value of the merchandise covered by the reappraisement appeals, enumerated in the attached schedule, and that such values are the invoice unit prices, less 3% per centum, plus the cases or packing, as invoiced, prorated.
Judgment will be entered accordingly.