Van Oppen & Co. v. United States

3 Cust. Ct. 654, 1939 Cust. Ct. LEXIS 2996
United States Customs Court·Decided December 4, 1939·No. No. 4687; Entry No. 753287·Published

Opinion

Kincheloe, Judge:

This is an appeal for reappraisement of a certain leather-bound book entitled “Keats Poems” entered at the port of New York.

[655]*655When the case was called for trial, counsel for defendant conceded that plaintiff’s entered value represented the correct dutiable value of the book in question.

On the conceded facts, I hold that the entered value of 2 shillings,. 8 pence, is the proper dutiable value of the instant merchandise. Judgment will issue accordingly.

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Van Oppen & Co. v. United States, 3 Cust. Ct. 654, 1939 Cust. Ct. LEXIS 2996 (cusc 1939).

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