Case: New York Merchandise Co., Inc. v. United States
Abbreviation: New York Merchandise Co. v. United States
Decision Date: 1959-05-12
Docket Number: Reap. Dec. 9419; Entry No. 22671
Citation: 42 Cust. Ct. 635
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: New York Merchandise Co., Inc. v. United States
Judges: 
Pages: 635–635

Head Matter:
(Reap. Dec. 9419)
New York Merchandise Co., Inc. v. United States
Entry No. 22671.
(Decided May 12, 1959)
Stein <£ Shostak (Marjorie M. Shostak of counsel) for the plaintiff.
George Goohran DovT>, Assistant Attorney General (Murray Sklaroff, trial attorney), for the defendant.

Opinion:
Wilson, Judge:
This appeal for reappraisement relates to certain willow baskets exported from Holland and entered at the port of Los Angeles. The merchandise was appraised at the invoice unit value, less 25 per centum to cover certain nondutiable charges. The parties herein have agreed and stipulated that appraisement of the merchandise should have been based on the invoice unit value per set, less the actual nondutiable charges, viz, inland freight charges in the amount of $180 and charges for ocean freight, amounting to $534.
On the agreed facts, I find that the proper value of the involved merchandise for appraisement purposes is the invoice unit value of $5.35 per set, less the sums of $180 for inland freight charges and $534, representing charges for ocean freight.
Judgment will be entered accordingly.