Case: United States v. American Express Co. (Selco Textile Co.)
Abbreviation: United States v. American Express Co.
Decision Date: 1940-06-25
Docket Number: No. 4954; Entry Nos. 728936, 737113
Citation: 5 Cust. Ct. 469
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. American Express Co. (Selco Textile Co.)
Judges: 
Pages: 469–469

Head Matter:
United States v. American Express Co. (Selco Textile Co.)
No. 4954.
Entry Nos. 728936, 737113.
Invoices dated Malines, Belgium, August 26, September 15, 1939.
Entered at New York September 12, October 10, 1939.
(Decided June 25, 1940)
Webster J. Oliver, Assistant Attorney General (William J. Vitale, special attorney) , for the plaintiff.
Defendent not represented by counsel.

Opinion:
Bbown, Judge:
These appeals to reappraisement have been stipulated and submitted for decision by 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 involved herein, and that such values are as follows:
Price Reappraisement Entry Item (Belgian Prance)
134088-A_ 728936_1 armchair 204/913___ 330.00 each
1 " 204/724 (197)_ 330.00 "
1 " 306/100_ 375.00 "
2 benches 161/74--..__ 260. 00 "
6 footstools 408/ass't'd_ 53. 00 "
6 " 407/ass't'd_ 53.00 "
134089-A_ 737113_1 armchair 204/624 (beige) — . 330. 00 "
3 " 204/913 (nigger)_ 330.00 "
3 " 204/913 (wine)_ 330.00 "
1 " 204/197_l_ 330.00 " .
12 footstools 416/ass't'd_ 35. 00 "
All prices, less 2% cash discount, plus cases and packing
Judgment will be rendered accordingly.