Case Name: Kurt Orban Company, Inc. v. United States, reappraisements R64/18554 and R64/18555 (Port Everglades)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967
Citations: 59 Cust. Ct. 923
Docket Number: No. R67/107
Parties: Kurt Orban Company, Inc. v. United States, reappraisements R64/18554 and R64/18555 (Port Everglades).
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 923–923

Head Matter:
No. R67/107.
Kurt Orban Company, Inc. v. United States, reappraisements R64/18554 and R64/18555 (Port Everglades).

Opinion:
In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Kurt Orban Company, Inc. v. United States (52 CCPA 20, C.A.D. 851), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of value for the galvanized wire and round steel wire in issue and that said value is the appraised value, less inland freight and f.o.b. charges of $8 (R64/18554) or $9.75 (R64/18555) per metric ton.