Case: Wheeler & Miller, a/c Armeatco Import v. United States
Abbreviation: Wheeler v. United States
Decision Date: 1968-01-10
Docket Number: No. R68/9; reappraisement R61/20552 (San Francisco)
Citation: 60 Cust. Ct. 1059
Volume: 60
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wheeler & Miller, a/c Armeatco Import v. United States,
Judges: 
Pages: 1059–1060

Head Matter:
No. R68/9.
reappraisement R61/20552 (San Francisco).
Wheeler & Miller, a/c Armeatco Import 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 International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147) and International Packers, Limited v. United States (52 Cust. Ct. 472, Reap. Dec. 10696), the court found and held that export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for determining value of the canned meat products (dog meat) exported from Argentina on or about November 28, 1960, described on the invoice of the entry covered by this appeal to reappraisement and that such value is the appraised value, less the Argentine retention tax equal to 49.8 Argentine pesos per carton.