Case Name: Kay Pee Import Export Co. (Franklin. B. Howland) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-06-13
Citations: 58 Cust. Ct. 920
Docket Number: No. R67/79; reappraisement R62/8453 (San Francisco)
Parties: Kay Pee Import Export Co. (Franklin. B. Howland) v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 920–920

Head Matter:
Before Judge Oliver,
June 13, 1967
No. R67/79.
Kay Pee Import Export Co. (Franklin. B. Howland) v. United States,
reappraisement R62/8453 (San Francisco).

Opinion:
In accordance with, stipulation of counsel that the merchandise and facts are the same in all material respects as those in Kay Pee Import Export Co. v. United States (56 Cust. Ct. 696, R.D. 11164), the court found and held that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402a (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that such statutory value is 39 cents per box of 60 pieces, net packed.