Case Name: Samuel Yaroslawitz v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-09
Citations: 1 Cust. Ct. 771
Docket Number: No. 4470; Entry No. 716829
Parties: Samuel Yaroslawitz v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 771–771

Head Matter:
Samuel Yaroslawitz v. United States
No. 4470.
Entry No. 716829.
Invoice dated Kolomy, Poland, June 23, 1936.
Entered at New York, August 8, 1936.
(Decided December 9, 1938)
Siegel & Mandell (Samuel T. Siegel of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Dorothy C. Bennett, special attorney), for the defendant.

Opinion:
Brown, Judge:
This is an importer's appeal for reappraisement of certain prayer shawls imported by mail from Poland and contains a pure question of fact, no legal question being involved.
The weight of the evidence is in favor of the advances made by the appraiser as correctly representing the foreign-market value of the merchandise which was higher than the export price to this particular importer.
Judgment will, therefore, issue affirming the dutiable value as found by the appraiser.