Case Name: Pacific Wood Products Company (James G. Wiley Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-01-31
Citations: 58 Cust. Ct. 907
Docket Number: No. R67/22; reappraisements R63/12295 and R63/12298 (Los Angeles)
Parties: Pacific Wood Products Company (James G. Wiley Co.) v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 907–908

Head Matter:
Before Chief Judge Rao,
January 31, 1967
No. R67/22.
Pacific Wood Products Company (James G. Wiley Co.) v. United States,
reappraisements R63/12295 and R63/12298 (Los Angeles).

Opinion:
, In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Authentic Furniture Products v. United States (51 Cust. Ct. 438, Reap. Dec. 10614), th.e court found and held 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, is the proper basis for the determination of the value of the wood furniture or parts thereof involved herein and that said value is represented by the invoice unit values, net packed.