Case: Morris Friedman v. United States
Abbreviation: Friedman v. United States
Decision Date: 1959-05-01
Docket Number: Reap. Dec. 9412; Entry No. 11015
Citation: 42 Cust. Ct. 620
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Morris Friedman v. United States
Judges: 
Pages: 620–620

Head Matter:
(Reap. Dec. 9412)
Morris Friedman v. United States
Entry No. 11015.
(Decided May 1, 1959)
Sharretts, Paley & Garter tor the plaintiff.
George Cochran Bout, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain plywood exported from Finland and entered at the port of Philadelphia, Pa.
. . Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise is foreign value, as defined in section 402(c) of the Tariff Act of 1980, as amended, and that such statutory value therefor is the appraised value, less 4 per centum, and I so hold. Judgment will be rendered accordingly.