Case Name: H. H. Elder & Co. (Nippon Dry Goods Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-28
Citations: 1 Cust. Ct. 828
Docket Number: No. 4482; Entry Nos. 8920, 9080
Parties: H. H. Elder & Co. (Nippon Dry Goods Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 828–828

Head Matter:
H. H. Elder & Co. (Nippon Dry Goods Co.) v. United States
No. 4482.
Entry Nos. 8920, 9080.
Invoices dated Yokohama, Japan, March 25, 31, 1936.
Certified March 25, April 1, 1936.
Entered at Los Angeles, Calif., April 23, 28, 1936.
(Decided December 28, 1938)
Lawrence & Tuttle (Geo. R Tuttle of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Samuel D. Spector, special attorney), for the defendant.

Opinion:
Brown, Judge:
These appeals to reappraisement have been, stipulated and submitted for decision by counsel for the parties hereto.
On the agreed facts, I find the dutiable values of the merchandise identified on the invoices by the item number 35/1056 and by the initials G. R. G. of Examiner Geo. R. Gulick, are the unit prices as shown by the typewritten figures on said invoices plus the cost of packing as invoiced. As to any other merchandise involved, the proper values are the values returned by the appraiser. Judgment, will be rendered accordingly.