Case Name: Plywood & Door Manufacturers Corporation et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-05-16
Citations: 44 Cust. Ct. 720
Docket Number: Reap. Dec. 9708; Entry No. 13542, etc.
Parties: Plywood & Door Manufacturers Corporation et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 720–721

Head Matter:
(Reap. Dec. 9708)
Plywood & Door Manufacturers Corporation et al. v. United States
Entry No. 13542, etc.
(Decided May 16, 1960)
James W. Young for tne plaintiffs.
George Ooehram, Doub, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
Counsel for the parties have submitted the appeals for reappraisement enumerated in schedule "A," attached to and made a part of my decision herein, for decision upon stipulation on the basis of which I find foreign value, as defined in section 402 (c), Tariff Act of 1930, as amendéd, to be the proper basis for the determination of the value of the Finnish plywood and blockboard involved, and that, except as to the merchandise specified in schedule "B," also attached to our decision herein, such foreign value was the appraised unit values, less 4 per centum, net, packed.
The appeals for reappraisement having been abandoned as to the merchandise specified in schedule "B," they are, to that extent, dismissed.
Judgment will issue accordingly.
Schedule B
Los Angeles Entry Nos. R58/26672, etc. Merchandise appraised as invoiced, less nondutiable charges noted on invoices
Reappraise- Collector's Date of
ment No. No. Entry No. export
R59/271 17327 19980 12/23/55
Flush doors as follows:
Grade A, 1#' thick 47#' x 22#'
" 78" x 23#'
" 80#' x 23#'
" 76" x 20"
" 57#' x 13#ib"
" 60" x 17#s"
" 60" x 17 #6"
R59/276 17332 23761 2/10/56
Flush doors as follows:
Grade A, 1% " thick 47#' x 22#'
" 78" x 2334"
" 80#' x 2334"
" 76" x 20"
" 57#' x 18 #ia"
" 60" x 17#6" '
R59/286 17356 4436 7/20/55
Flush doors as follows:
Grade A, 1% " thick 80#' x 2534"
" 78" x 2334"
" 76" x 20"
" 60" x 17 #6"
" 57#' x 13 #o"
" 54#' x 17#6"
" 47#' x 22>4"
Plywood & Door Western Corporation cases
R59/2825 18764 27238 1/23/57
Blockboard as follows:
A/BB grade, #' thick 53#' x 22Ke"
" 44" x 22#"
" 39" x 223io"
BJ " " " 32" x 32"
BJ/WG " " " 57#' x 35#'
tt tt tt " 3634" x 57"
tt tt tt " 36#' x 3034"
tt tt tt " 35#' x 5#'
tt tt tt " 32" x 32"
" 19#' x 19#'
R59/2829 18768 24236 12/18/56
Blockboard as follows:
A/BB grade, #' thick 5334 x 2234c"
" " " " 44" x 2234b"
" " " " 39" x 2234b"