Case: Chinese Gems Co., Inc. v. United States
Abbreviation: Chinese Gems Co. v. United States
Decision Date: 1939-05-19
Docket Number: No. 4578; Entry No. 808797
Citation: 2 Cust. Ct. 955
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Chinese Gems Co., Inc. v. United States
Judges: 
Pages: 955–956

Head Matter:
Chinese Gems Co., Inc. v. United States
No. 4578.
Invoice dated Hong Kong, December 18, 1937.
Entered at New York January 28, 1938.
Entry No. 808797.
(Decided May 19, 1939)
Puckhafer, Rode & Rode (George J. Puckhafer of counsel) for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Frank E. Carstarphen, special attorney), for the defendant.

Opinion:
Keefe, Judge:
The importer appealed for a reappraisement of the value found by the appraiser upon 126 green quartz urns with wooden stands imported from China. The merchandise was invoiced and entered at a foreign value of $1 Hong Kong each including the wooden stands and appraised at $2 yuan, net, including wooden stands, plus packing.
At the trial the importer failed to establish that the foreign value of the merchandise was lower than the appraised value thereof. The presumption of correctness attaching to the appraiser's action, not having been overcome, the appraised value must stand as the value of the merchandise.
Judgment will be entered accordingly.