Case Name: Herbert Kann Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-09-16
Citations: 51 Cust. Ct. 205
Docket Number: No. 67983; protest 62/5654 (Galveston)
Parties: Herbert Kann Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 205–205

Head Matter:
No. 67983.
Herbert Kann Co., Inc. v. United States,
protest 62/5654 (Galveston).

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise consists of footwear in chief value of india rubber, the claim of the plaintiff was sustained. It was held that the ad valorem rate be based on the appraised value to be calculated on the basis of American selling price, as provided in 63 Treas. Dee. 232, T.D. 46158.