Case: W. R. Zanes & Co. v. United States
Abbreviation: Zanes v. United States
Decision Date: 1940-07-01
Docket Number: No. 4958. Entry No. 56-H
Citation: 5 Cust. Ct. 474
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. R. Zanes & Co. v. United States
Judges: 
Pages: 474–474

Head Matter:
W. R. Zanes & Co. v. United States
No. 4958.
Entry No. 56-H.
Invoice dated Grycksbo, Sweden, May 24, 1939.
Certified May 26, 1939.
Entered at Houston, Tex., July 14, 1939.
(Decided July 1, 1940)
Little & Metzler for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Brown, Judge:
This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such value is 21,330 lbs. @ $3.10 per 100 lbs. less 2% c. i. f. Houston, less freight, insurance, and charges in the amount of $114.18. Judgment will be rendered accordingly.