Case Name: Finwood Industries, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-05-20
Citations: 42 Cust. Ct. 641
Docket Number: Reap. Dec. 9427; Entry No. 5992-H
Parties: Finwood Industries, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 641–641

Head Matter:
(Reap. Dec. 9427)
Finwood Industries, Inc. v. United States
Entry No. 5992-H.
(Decided May 20, 1959)
Siegel, Mandell & Davidson for the plaintiff.
George Cochran Doiib, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
Counsel for the parties have submitted the above-entitled appeal for reappraisement upon a stipulation on the basis of which I find that the proper basis for the determination of the value of the merchandise involved is foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, and that such value is the appraised unit value, less 4 per centum, packed.
J udgment will issue accordingly.