Case Name: United States v. J. M. Altieri
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-04-12
Citations: 44 Cust. Ct. 652
Docket Number: Reap. Dec. 9662; Entry No. 3295
Parties: United States v. J. M. Altieri
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 652–653

Head Matter:
(Reap. Dec. 9662)
United States v. J. M. Altieri
Entry No. 3295.
(Decided April 12, 1960)
George Cochran Doub, Assistant Attorney General (Darnel I. Auster and Samuel D. Speetor, trial attorneys) for the plaintiff.
Defendant not represented by counsel.

Opinion:
Ford, Judge:
The above appeal for reappraisement was filed by-the collector of customs at San Juan, P.R., against the appraisement. by the United States appraiser of merchandise at that port, pursuant to section 501 of the Tariff Act of 1930, as amended, of certain canvas basketball and tennis shoes with rubber soles.
When this matter was called for a hearing, a letter from the importer of record was received in evidence as plaintiff's exhibit 1, in which the parties agreed as to the following values:
Ref. Sizes Pairs in sizes Appraised value per pair
113 4/9 180 $2.25
10/13 120 2. 35
1/2 60 2.50
111 4/9 180 2.55
.10/13 120 2.65
1/2 60 2.80 .
207 4/10 644 2.25
11/3 552 2.45
220D ' 4/10 140 2.25
11/3 120 2.45
All less 2%, packed
In view of the Presidential proclamation, dated February 1, 1933, reported in 63 Treas. Dec. 232, T.D. 46158, and the foregoing stipulation of facts, I find that the American selling price, as that value is defined in section 402(g) of the Tariff Act of 1930, as amended (19 U.S.C. § 1402(g)), to be the proper basis for determining the values of said merchandise and that said values are as agreed to and set forth above.
Judgment will be rendered accordingly.