Case Name: Finwood Industries, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-02
Citations: 42 Cust. Ct. 654
Docket Number: Reap. Dec. 9440; Entry Nos. 16598; 17497
Parties: Finwood Industries, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 654–654

Head Matter:
(Reap. Dec. 9440)
Finwood Industries, Inc. v. United States
Entry Nos. 16598; 17497.
(Decided June 2, 1959)
Siegel, Mandell & Davidson for the plaintiff.
George Cochran DouT), Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The merchandise the subject of the above-entitled appeals for reappraisement consists of plywood exported from Finland in the year 1955. Counsel for the parties have submitted the appeals for decision upon stipulation upon 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), as amended, of the Tariff Act of 1930, and that such value in each instance was the appraised unit value, less 4 per centum, packed.
J udgment will issue accordingly.