Case Name: Holz Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-03-04
Citations: 32 Cust. Ct. 417
Docket Number: No. 57888; protest 134227-K (San Francisco)
Parties: Holz Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 417–417

Head Matter:
Before the Second Division,
March 4, 1954
No. 57888.
protest 134227-K (San Francisco).
Holz Company v. United States,

Opinion:
Opinion by
Rao, J.
In accordance with stipulation of counsel that the merchandise consists of internal-combustion engines similar in all material respects to the articles involved in Geo. S. Bush & Co., Inc. v. United States (41 C. C. P. A. 33, C. A. D. 525), the claim of the plaintiff was sustained. It was held that the value of the items involved is the percentage of the appraised value of said power saws, as noted in green ink on the invoices by the examiner.