Case ID: cust-ct_54/html/0581-02.html
Source: Caselaw Access Project
Author: {"author": "Lawrence, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(Reap. Dec. 10929)
    Midwood Industries, Inc. v. United States
    Entry No. 3529.
    
      (Decided March 23, 1965)
    
      Siegel, Mandell & Davidson for the plaintiff.
    
      John W. Douglas, Assistant Attorney General, for the defendant.
   Lawrence, Judge:

The proper value for dutiable purposes of certain steel flanges, imported from West Germany, forms the subject of the above-enumerated appeal for a reappraisement.

Said appeal has been submitted for decision upon a written stipulation of fact agreed to by the parties, the pertinent portion of which reads as follows:

IT IS HEREBY STIPULATED AND AGREED by and between the respective parties hereto that the merchandise covered by the appeal to reappraisement referred to above consists of steel fla,nges exported from West Germany in September I960; that steel flanges are not identified in the final list published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956, T.D. 54521; that on or immediately preceding the date of exportation of the shipment of steel flanges covered by this appeal to reappraisement, the prices at which steel flanges such as or similar to the steel flanges described o,n the invoice covered by the instant appeal to reappraisement were freely sold, or in the absence of sales, offered for sale in the principal market of Germany, in the usual wholesale quantity and in the ordinary course of trade, for exportation to the United States, were the invoice unit values less discounts of 15% and 5%, net, packed ready for shipment to the U,nited States.

Upon the agreed facts of record, the court finds and holds that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19 U.S.C. § 1401a (b)), is the proper basis of value for the steel flanges in issue and that said value is represented by the invoice unit values, less discounts of 15 percent and 5 percent, net, packed ready for shipment to the United States.

Judgment will be entered accordingly.