Case Name: Van Oppen & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-04
Citations: 3 Cust. Ct. 654
Docket Number: No. 4687; Entry No. 753287
Parties: Van Oppen & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 654–655

Head Matter:
Van Oppen & Co., Inc. v. United States
No. 4687.
Invoice dated London, England, October 21, 1938.
Entered at New York November 2, 1938.
Entry No. 753287.
(Decided December 4, 1939)
Charles G. Berendsen for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Samuel D. Speetor, special attorney), for the defendant.

Opinion:
Kincheloe, Judge:
This is an appeal for reappraisement of a certain leather-bound book entitled "Keats Poems" entered at the port of New York.
When the case was called for trial, counsel for defendant conceded that plaintiff's entered value represented the correct dutiable value of the book in question.
On the conceded facts, I hold that the entered value of 2 shillings,. 8 pence, is the proper dutiable value of the instant merchandise. Judgment will issue accordingly.