Case Name: Plywood & Door Manufacturers Corporation et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-04-19
Citations: 44 Cust. Ct. 660
Docket Number: Reap. Dec. 9672; Entry No. 16460, etc.
Parties: Plywood & Door Manufacturers Corporation et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 44
Pages: 660–661

Head Matter:
(Reap. Dec. 9672)
Plywood & Door Manufacturers Corporation et al. v. United States
Entry No. 16460, etc.
(Decided April 19, 1960)
James Wilson Young for the plaintiffs.
George Ooclvran 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 my decision herein, for decision upon stipulation on the basis of which I find export value, as defined in section 402(d), Tariff Act of 1930, as amended, to be the proper basis for the determination of the value of the plywood involved, and that such value in each instance, except as to the merchandise specified in schedule "B," also hereto attached, is the invoice unit values, less ocean freight and insurance, with no allowance for any discounts appearing on the invoices.
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
Reappraisement No. Collectors No. Entry No Date of export
R/59/4735 4929 16460 2/22/57
Shipper: Enso-Gutzeit, birch plywood as follows:
B J/BB Grade, %'' thick, 60'' x 60"
BJ/BB " " " 60'' x 48''
BJ/WG " -lie" " 60'' x 60"
BJ/WG " " " 48'' x60''
R59/5250 4943 8744 10/17/57
Shipper: Kaukas OX., birch plywood as follows:
A/BJ grade, thick 62" x 62''
61" x 61"
60" x 60"