Case Name: Collin & Gissel v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-02
Citations: 2 Cust. Ct. 923
Docket Number: No. 4565; Entry No. 224-H
Parties: Collin & Gissel v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 923–924

Head Matter:
Collin & Gissel v. United States
No. 4565.
Invoice dated Cheadle Heath, England, July 29, 1936.
Certified August 1, 1936.
Entered at Houston, Tex., August 24, 1936.
Entry No. 224-H.
(Decided on rehearing [Reap. Dec. 4259] May 2, 1939)
Philip Stein for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Charles J. Miville, special attorney), for the defendant.

Opinion:
Tilson, Judge:
Tbe merchandise in this case consists of flour-mill machinery imported from England and entered at the port of Houston, Tex.
In accordance with the stipulation of counsel, I find the proper dutiable value of said merchandise to be the c. i. f. duty paid Houston price of each machine £415 Os., Od., less charges for each machine from Liverpool to Houston of £19 15s. Od., less charges for each machine from factory to Liverpool of £2 6s. 8d., less duty at 27⅜ per centum, plus packing and cases, as invoiced. Judgment will be rendered accordingly.