Case: W. J. Byrnes & Co. (Suey Chong Co.) v. United States
Abbreviation: Byrnes v. United States
Decision Date: 1946-11-01
Docket Number: No. 6487; Entry No. 2808
Citation: 17 Cust. Ct. 399
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. J. Byrnes & Co. (Suey Chong Co.) v. United States
Judges: 
Pages: 399–399

Head Matter:
W. J. Byrnes & Co. (Suey Chong Co.) v. United States
No. 6487.
Entry No. 2808.
Invoice dated Papeete, Tahiti, March 1944.
Certified March 1944.
Entered at San Francisco, Calif., April 6, 1945.
(Decided November 1, 1946)
Lawrence & Tuttle (George R. Tuttle of counsel) for the plaintiff.
Raul P. Rao, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Keefe, Judge:
This appeal for a reappraisement involves the export value •of certain hula costumes imported from Papeete, Tahiti. These costumes were invoiced at U. S. $1.20 per set and entered and appraised at U. S. $2 per set.
At the trial it was established without contradiction that the export value of the merchandise was $1.20 per set rather than $2 per set, and that the foreign value thereof was no higher.
In view of the uncontradicted evidence I therefore find that the export value •of the merchandise herein at the time of shipment of the merchandise from Papeete, Tahiti, was $1.20 per set. Judgment will therefore be entered accordingly.