Case Name: United States v. American Express Co.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-06-26
Citations: 19 Cust. Ct. 202
Docket Number: No. 7311; Entry No. 758174
Parties: United States v. American Express Co.
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 202–202

Head Matter:
United States v. American Express Co.
No. 7311.
Invoice dated London, England, February 21, 1941.
Certified February 21, 1941.
Entered at New York, N. Y., April 24, 1941.
Entry No. 758174.
(Decided June 26, 1947)
Paul P. Rao, Assistant Attorney General, for the plaintiff.
Defendant not represented by counsel.

Opinion:
Cole, Judge:
This appeal for r eappr ais emeu t concerns items of woven wool outerwear exported from London, England, and entered at the port of New York.
An agreed set of facts, upon which the case is before me, shows export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement for the merchandise in question, and that such statutory value is the "unit invoice values, plus $2 for wool cuttings, shown by red ink notations on the consular invoice."
Judgment will be rendered accordingly.