Case Name: United States v. East India Store
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-17
Citations: 1 Cust. Ct. 598
Docket Number: No. 4379; Entry No. 2929
Parties: United States v. East India Store
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 598–599

Head Matter:
United States v. East India Store
No. 4379.
Entry No. 2929.
Invoice dated Yokohama, Japan, May 7, 1936.
Certified May 8, 1936.
Entered at Honolulu, T. H., May 16, 1936.
(Decided August 17, 1938)
Charles D. Lawrence, Acting Assistant Attorney General (John J. McDermott, special attorney), for the plaintiff.
Lawrence & Tuttle {Frank L. Lawrence of counsel) for the defendant.

Opinion:
Evans, Judge:
This is an appeal by the United States from a finding of value upon certain silk wearing apparel, etc., imported at the port of Honolulu, T. H. At the hearing it was agreed by counsel for the importer that the amount of 81.36 yen, which the witness for the Government stated represented packing charges, was a dutiable item and should be added to tbe entered value to make tbe proper dutiable value. I therefore find the unit values to be as invoiced and entered plus tbe addition of 81.36 yen for packing.
Judgment will be rendered for tbe Government. It is so ordered.