Case Name: F. W. Myers & Co., Inc., and A. N. Deringer, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-10
Citations: 60 Cust. Ct. 1058
Docket Number: No. R68/5; reappraisements R63/13390 and R63/3295 (Highgate Springs)
Parties: F. W. Myers & Co., Inc., and A. N. Deringer, Inc. v. United States,
Judges: Before Judge Watson,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1058–1058

Head Matter:
Before Judge Watson,
January 10, 1968
No. R68/5.
reappraisements R63/13390 and R63/3295 (Highgate Springs).
F. W. Myers & Co., Inc., and A. N. Deringer, Inc. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in F. W. Myers & Co., Inc. v. United States (52 Cust. Ct. 550, Reap. Dec. 10750), the court found and held that constructed value, as that value is defined in section 402(d), Tariff Act 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determining the value of the merchandise in question and that such value in each case was the entered value.