Case Name: Jacky Products Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-04-15
Citations: 52 Cust. Ct. 510
Docket Number: Reap. Dec. 10715; Entry Nos. 1052233 and 721667
Parties: Jacky Products Corp. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 52
Pages: 510–510

Head Matter:
(Reap. Dec. 10715)
Jacky Products Corp. v. United States
Entry Nos. 1052233 and 721667.
(Decided April 15, 1964)
Brooks £ Brooks for the plaintiff.
John W. Douglas, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These two appeals for reappraisement involve certain plastic baby pants, exported from Haiti and entered at the port of New York.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the articles in question is constructed value, as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (T.D. 54165), and that such statutory value therefor is 0.3964 per dozen, and I so hold.
Judgment will be rendered accordingly.