Case Name: ORBISPHERE LABORATORIES, Plaintiff, v. UNITED STATES, Defendant
Court: United States Court of International Trade
Jurisdiction: United States
Decision Date: 1995-02-28
Citations: 880 F. Supp. 865
Docket Number: Slip Op. 95-31; Court No. 88-06-00407
Parties: ORBISPHERE LABORATORIES, Plaintiff, v. UNITED STATES, Defendant.
Judges: 
Reporter: Federal Supplement
Volume: 880
Pages: 865–869

Head Matter:
ORBISPHERE LABORATORIES, Plaintiff, v. UNITED STATES, Defendant.
Slip Op. 95-31.
Court No. 88-06-00407.
United States Court of International Trade.
Feb. 28, 1995.
Barnes, Richardson & Colburn by James S. O’Kelly, New York City, for plaintiff.
Frank W. Hunger, Asst. Atty. Gen., Civ. Div. by Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Mark S. Soehaczewsky, Dept, of Justice, Commercial Litigation Branch, New York City, for U.S.

Opinion:
STIPULATED JUDGMENT ON AGREED STATEMENT OF FACTS
MUSGEAVE, Judge.
This action, as prescribed by Rule 58.1 of the Rules of the United States Court of International Trade, is stipulated for judgment on the following agreed statement of facts in which the parties agree that:
1. The protests involved here were filed and the action here was commenced within the time provided by law, and all liquidated duties, charges or exactions have been paid prior to the filing of the summons.
2. The imported merchandise covered by the entries set forth on Schedule A attached, consists of oxygen analyzing apparatus and its various components and accessories.
3. The imported merchandise was appraised by the U.S. Customs Service on the basis of transaction value, as defined in section 402(a) of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (19 U.S.C. § 1401a(b)).
4. The stipulable imported merchandise should be appraised on the basis of deductive value, as defined in 19 U.S.C. § 1401a(d), at the values shown on Schedule A under the column headed "Deductive Value".
5. The imported merchandise is the same in all material respects as the merchandise the subject of Orbisphere Corp. v. United States, 13 CIT 866, 726 F.Supp. 1344 (1989), wherein it was held that the said merchandise should be properly appraised on the basis of deductive value.
6. Any refunds payable by reason of this judgment are to be paid with any interest provided for by law.
7. All other claims and non-stipulable entries are abandoned.
IT IS HEREBY ORDERED that this action listed on the attached schedule is decided and this final judgment is to be entered by the Clerk of this Court; the appropriate Customs Service Officials shall reliquidate the entries and make refund in accordance with the stipulation of the parties set forth above.
SCHEDULE A TO STIPULATED JUDGMENT
Port: JFK File or Assignment: S.D.F. 87-02-00404 Hon. R. Kenton Musgrave, Judge
Court No. Protest No. Entry No. Desc. Deductive Entry Date Of Mdse* Value
88-06-00407 1001-7-008260 885-0008398-0 01/13/87 (6-6-88) Oxygen Analyzing Apparatus 30,495.19
885-0008265-1 12/03/86 Oxygen Analyzing Apparatus 75,261.89
885-0008132-3 11/04/86 Oxygen Analyzing Apparatus 67,733.33
885-0008074-7 10/16/86 Oxygen Analyzing Apparatus 58,067.72
Court No. Protest No. Entry No. Entry Date Dese. Of Mdse* Deductive Value
1001-6-012197 86-203878-8 04/23/86 Oxygen Analyzing Apparatus 26,474.08
86-847105-9 06/05/86 Oxygen Analyzing Apparatus 26,122.10
1001-7-012641 885-0008876-5 06/25/87 Oxygen Analyzing Apparatus 70,820.50
885-0008819-5 06/05/87 Oxygen Analyzing Apparatus 2,509.95
1001-7-005146 86-793797-6 09/15/86 Oxygen Analyzing Apparatus 1,833.98
1001-7-008259 86-793823-4 09/23/86 Oxygen Analyzing Apparatus 54,031.50
88-06-00407 (6-6-88) 1001-6-017910 86-793714-1 08/21/86 Oxygen Analyzing Apparatus 8,047.63
86-793726-4 08/25/86 Oxygen Analyzing Apparatus 19,202.27
86-793759-4 09/04/86 Oxygen Analyzing Apparatus 71,617.65
86-793760 — 4 09/04/86 Oxygen Analyzing Apparatus 2,873.23
1001-6-017911 86-847291-9 08/12/86 Oxygen Analyzing Apparatus 19,808.78
86-847224-9 07/21/86 Oxygen Analyzing Apparatus 11,300.25
86-847251-1 07/30/86 Oxygen Analyzing Apparatus 42,627.14
86-847271-5 08/05/86 Oxygen Analyzing Apparatus 7,702.70
1001-7-015900 *885-0008558-9 03/09/87 Oxygen Analyzing Apparatus 108,709.54
Court No. Protest No. Entry No. Entry Date Desc. Of Mdse* Deductive Value
*885-0008581-1 03/13/87 Oxygen Analyzing Apparatus $ 7,770.00
88-06-00407 1001-7-015900 885-0009000-1 08/14/87 (6-6-88) Oxygen Analyzing Apparatus 4,477.16
885-0009049-8 09/01/87 Oxygen Analyzing Apparatus 67,861.36
1001-7-010637 885-0008608-2 03/20/87 Oxygen Analyzing Apparatus 2,983.61
885-0008609-0 03/20/87 Oxygen Analyzing Apparatus 315.54
885-0008721-3 04/30/87 Oxygen Analyzing Apparatus 68,321.54
885-0008663-7 04/06/87 Oxygen Analyzing Apparatus 109,008.55
885-0008743-7 05/08/87 Oxygen Analyzing Apparatus 26,323.40
885-0008810^ 06/01/87 Oxygen Analyzing Apparatus 68,193.52
1001-7-013985 885-0008777-5 05/18/87 Oxygen Analyzing Apparatus 46.655.39
885-0008908-6 07/07/87 Oxygen Analyzing Apparatus 41,764.17
88-06-00407 1001-7-013985 885-0008940-9 07/20/87 (6-6-88) Oxygen Analyzing Apparatus 6,923.89
885-0008982-1 08/10/87 Oxygen Analysing Apparatus 69,003.53
1001-6-017912 86-203702-0 03/06/86 Oxygen Analyzing Apparatus 61.405.39
86-847088-5 06/03/86 Oxygen Analyzing Apparatus 57,150.07
86-203811-3 04/07/86 Oxygen Analyzing Apparatus 115,762.43
Court No. Protest No. Desc. Entry No. Entry Date Of Mdse Deductive Value
86-847012-8 05/05/86 Oxygen Analyzing Apparatus $ 34,403.89
WITH OR WITHOUT OTHER WORDS OF DESCRIPTION