Case Name: Plywood & Door Northern Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-09-11
Citations: 43 Cust. Ct. 487
Docket Number: Reap. Dec. 9502; Entry No. 869056
Parties: Plywood & Door Northern Corporation v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 487–487

Head Matter:
(Reap. Dec. 9502)
Plywood & Door Northern Corporation v. United States
Entry No. 869056.
(Decided September 11, 1959)
James Wilson Young for the plaintiff.
George Oochran Douh, Assistant Attorney General, for tbe 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 export value, as defined in section 402(d), Tariff Act of 1930, and that such value, in each instance, is the value set forth in column "5" of schedule "A," attached hereto, packed.
Judgment will issue accordingly.
Schedule A
1. 2. 3. 4. 5.
Reappraise- Collec- Entry meat No. tor's No. No. Date of Value or price export
R58/25282 10075 869056 1/7/57
Birch plywood as follows:
BB/WG grade, %" thick, ¶', * Invoice unit value, net, less ocean freight and insurance
BB/WG grade, %" thick, f", * $161.00 per 1,000 sq. feet, less ocean freight and insurance
BB grade %" thick 48" x 36" Invoice unit value, net, less ocean freight and insurance