Case Name: Pan Pacific Overseas Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-01-15
Citations: 42 Cust. Ct. 443
Docket Number: Reap. Dec. 9292; Entry No. 12609
Parties: Pan Pacific Overseas Corp. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 443–444

Head Matter:
(Reap. Dec. 9292)
Pan Pacific Overseas Corp. v. United States
Entry No. 12609.
(Decided January 15, 1959)
Sharretts, Paley & Carter for the plaintiff.
Georgs Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain birch plywood exported from Finland and entered at the port of Boston
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, and that such statutory value therefor is the appraised value, less 4 per centum, and I so hold. Judgment will be rendered accordingly.