Case Name: A. N. Deringer, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-30
Citations: 60 Cust. Ct. 1060
Docket Number: No. R68/12; reappraisement R63/9022 (St. Albans)
Parties: A. N. Deringer, Inc. v. United States,
Judges: Before Judge Watson,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1060–1060

Head Matter:
Before Judge Watson,
January 30, 1968
No. R68/12.
reappraisement R63/9022 (St. Albans).
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 of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the merchandise here in question and that such value was equal to the entered value herein.