Case Name: Henry A. Wess, Inc. (Queen City Wreath Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-12-23
Citations: 43 Cust. Ct. 587
Docket Number: Reap. Dec. 9570; Entry No. 181
Parties: Henry A. Wess, Inc. (Queen City Wreath Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 587–588

Head Matter:
(Reap. Dec. 9570)
Henry A. Wess, Inc. (Queen City Wreath Co.) v. United States
Entry No. 181.
(Decided December 23, 1959)
Tompkins & Tompkins for the plaintiffs.
George Goehran Douh, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain items of artificial flowers, exported from Japan and entered at the port of Cincinnati, Ohio.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise 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 values returned by the appraiser, less 8 per centum commission, as shown on the invoice, and I so hold.
Judgment will be rendered accordingly.