
    W. R. Zanes & Co. v. United States
    No. 5406.
    Invoice dated Paris, France, June 20, 1939.
    Entered at Houston, Tex., July 20, 1939.
    Entry No. 75-H.
    
      (Decided September 2, 1941)
    
      Little & Metzler (W. C. Little of counsel) for the plaintiffs.
    
      Paul P. Bao, Assistant Attorney General (Joseph E. Weil, special attorney), for the defendant.
   Keefe, Judge:

This reappraisement involves a shipment from France of glassware and other articles. Entry was made at the invoice prices, plus a tax of 3 per centum. Prior to the time that the invoice or the merchandise came under the observation of the appraiser for the purpose of appraisement an amendment to the entry was made and accepted by the customs authorities wherein the importer deducted the 3 per centum tax previously added and added an armament tax of 1 per centum of 101 per centum of the value of the merchandise. As the result of the amendment, the net entered value of 106,774.40 francs was reduced to 104,934.05 francs. In the record of appraisement of the merchandise the appraiser approved the entered values upon the summary sheet filed with the original entry.

At the trial of this case the appraiser testified that in appraising the merchandise it was his intention to approve the values appearing upon the amended entry.

In view of the evidence submitted I find that the value of the merchandise herein is the foreign value thereof as invoiced, plus 1 per centum of 101 per centum armament tax as appearing upon the amended entry. Judgment will be entered accordingly.  