Case: United States v. L. P. Seibold, Inc. (Lansburgh & Bros.)
Abbreviation: United States v. L. P. Seibold, Inc.
Decision Date: 1939-01-06
Docket Number: No. 4484; Entry No. W-126(1)
Citation: 2 Cust. Ct. 797
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. L. P. Seibold, Inc. (Lansburgh & Bros.)
Judges: 
Pages: 797–797

Head Matter:
United States v. L. P. Seibold, Inc. (Lansburgh & Bros.)
No. 4484.
Invoice dated Paris, France, August 5, 1938.
Certified August 8, 1938.
Entered at Washington, D. C., August 25, 1938.
Entry No. W-126(1).
(Decided January 6, 1939)
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attoi ney), for the plaintiff.
Tompkins & Tompkins for the defendant.

Opinion:
Sullivan, Judge:
This appeal to reappraisement has been submitted on stipulation 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 values are as follows:
Wool Hooked Rugs:
Size Francs each
24" x 36"_ . 31.86
27" x 54"_ . 57. 87
36" x 63"_ - 85. 00
6' x 9'_ _ 300. 00
9' x 12'_ . 592.20
Francs per meter
27" roll-__ 42.00
all less 1 percent discount, packing included.
Judgment will be rendered accordingly.