Protest 894265-G of W. X. Huber Co.

U.S. Customs Court

Protest 894265-G of W. X. Huber Co.

7 Cust. Ct. 319

United States Customs Court·Decided November 19, 1941·No. No. 46586·Published

Opinion

Opinion by

Cline, J.

The merchandise was invoiced in Swatow paper currency and then converted into' a total of 1,008.21 yuan dollars, which was converted into United States dollars at a rate of exchange of .348125, making the entered value $351, United States currency. The collector changed the total entered value to 1,108 yuan dollars, which was converted into $353.80, United States currency. From the evidence presented at the trial the court found that the total entere°d value in United States currency was correct and held that the entry should be reliquidated on the basis of that value. Protest sustained.

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Opinion by

Cline, J.

The merchandise was invoiced in Swatow paper currency and then converted into' a total of 1,008.21 yuan dollars, which was converted into United States dollars at a rate of exchange of .348125, making the entered value $351, United States currency. The collector changed the total entered value to 1,108 yuan dollars, which was converted into $353.80, United States currency. From the evidence presented at the trial the court found that the total entere°d value in United States currency was correct and held that the entry should be reliquidated on the basis of that value. Protest sustained.

Protest 894265-G of W. X. Huber Co., 7 Cust. Ct. 319 (cusc 1941).

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