Case Name: Protest 979066-G/88132 of Marshall Field & Co. (Chicago)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-11-19
Citations: 7 Cust. Ct. 319
Docket Number: No. 46585
Parties: Protest 979066-G/88132 of Marshall Field & Co. (Chicago).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 319–319

Head Matter:
Before the Third Division
November 19, 1941
No. 46585.
Protest 979066-G/88132 of Marshall Field & Co. (Chicago).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel it was held that the rate of exchange for conversion into United States currency should be 1.20 Swatow local paper currency to 1 yuan dollar and that the yuan dollar should be converted into United States currency at the rate certified by the Federal Reserve Bank for the date of exportation of the goods. The protest was therefore sustained.