Case: United States v. Fred Giesler
Abbreviation: United States v. Giesler
Decision Date: 1942-03-31
Docket Number: No. 5605; Entry No. 59-N
Citation: 8 Cust. Ct. 654
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. Fred Giesler
Judges: 
Pages: 654–655

Head Matter:
United States v. Fred Giesler
No. 5605.
Invoice dated Cananea, Sonora, Mexico, June 4, 1940.
Certified June 5, 1940.
Entered at Naco, Ariz., July 16, 1940.
Entry No. 59-N.
(Amended Decision March 31, 1942)
Paul P. Rao, Assistant Attorney General {Samuel D. Spector, special attorney), for the plaintiff.
Harper & Harper {Abraham Gottfried of counsel) for the defendant.

Opinion:
Dallinger, Judge:
This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto.
Accepting this stipulation as a statement of fact, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are as follows:
Consular Invoice No. 285
44 hides weighing 914 pounds at lQ}í cents per pound.
4 kips " 58 " " 19 " "
471 cow hides " 18,724 " " " "
4 bull hides " 257 " " 6J4 " " "
73 hides " 2,891 " " 6.33 " " "
Total_$2, 140. 31
Less a deduction of_ 465. 23
$1, 675. 08
Less United States duties_ 107. 25
Net export value_$1, 567. 83 f. o. b. Cananea.
Consular Invoice No. 243
90 bundles of #1 kips weighing 2,339 pounds at 16}'2 cents per pound.
12 " " #2 " " 299 " " 12 " " "
10 " " #1 " " 112 " " 18 " "
3 " " #2 " " 28 " " 13% ' " "
42 " " 1,651 " " fyi " "
379 " " #l's " 15,261 " " ,9 " " "
1 other lot " $2.10 per total.
Total___$1, 924. 62
Less a deduction of_ 400. 65
$1, 523. 97
Less United States duties_ 92. 05
Net export value-$1, 431. 92 f. o. b. Cananea
Judgment will be rendered accordingly.