Case Name: Méndez & Cía., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-05-18
Citations: 36 Cust. Ct. 573
Docket Number: Reap. Dec. 8584; Entry No. 1711, etc.
Parties: Méndez & Cía., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 573–574

Head Matter:
(Reap. Dec. 8584)
Méndez & Cía., Inc. v. United States
Entry No. 1711, etc.
(Decided May 18, 1956)
Luis E. Dubon for the plaintiff.
George Cochran Doub, Assistant Attorney General (Richard E. FitzGibbon, trial attorney), for the defendant.

Opinion:
Foed, Judge:
The appeals listed in schedule "A," hereto attached and made a part hereof, present for decision the question of the proper dutiable value of certain weatherproof hardboard imported from Vancouver, British Columbia, which was appraised at values higher than those at which entered.
At the trial of this case, counsel for the respective parties agreed that the proper dutiable value of the merchandise covered by said appeals was the entered value, I, therefore, find the proper dutiable value of the merchandise covered by these appeals to be the value at which entered. Judgment will he rendered accordingly.