Case: International Packers, Limited v. United States; International Packers, Limited v. United States; International Packers, Limited v. United States; International Packers, Limited v. United States; The Tupman Thurlow Co., Inc. v. United States; The Tupman Thurlow Co., Inc. v. United States; The Tupman Thurlow Co., Inc. v. United States; Red Line Commercial Co., Inc. v. United States; Red Line Commercial Co., Inc. v. United States
Abbreviation: International Packers, Ltd. v. United States
Decision Date: 1967-02-15
Docket Number: No. R67/38; reappraisements R60/19633, etc. (Norfolk); No. R67/39; reappraisements R61/3843, etc. (Boston); No. R67/40; reappraisements R61/7757, etc. (Charleston); No. R67/41; reappraisements R61/8758, etc. (New York); No. R67/42; reappraisements R60/19650,etc. (Norfolk); No. R67/43; reappraisements R61/7161, etc. (New York); No. R67/44; reappraisements R61/11379, etc. (New Orleans); No. R67/45; reappraisements R61/3820, etc. (Boston); No. R67/46; reappraisements R61/7551, etc. (San Francisco)
Citation: 58 Cust. Ct. 910
Volume: 58
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: International Packers, Limited v. United States,
Judges: 
Pages: 910–911

Head Matter:
No. R67/38.
No. R67/39.
No. R67/40.
No. R67/41.
No. R67/42.
International Packers, Limited v. United States,
reappraisements R60/19633, etc. (Norfolk).
International Packers, Limited v. United States,
reappraisements R61/3843, etc. (Boston).
International Packers, Limited v. United States,
reappraisements R61/7757, etc. (Charleston).
International Packers, Limited v. United States,
reappraisements R61/8758, etc. (New York).
The Tupman Thurlow Co., Inc. v. United States,
reappraisements R60/19650,etc. (Norfolk).
No. R67/43.
No. R67/44.
No. R67/45.
No. R67/46.
The Tupman Thurlow Co., Inc. v. United States,
reappraisements R61/7161, etc. (New York).
The Tupman Thurlow Co., Inc. v. United States,
reappraisements R61/11379, etc. (New Orleans).
Red Line Commercial Co., Inc. v. United States,
reappraisements R61/3820, etc. (Boston).
Red Line Commercial Co., Inc. v. United States,
reappraisements R61/7551, etc. (San Francisco).

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved respectively in International Packers, Limited v. United States (52 Cust. Ct. 472, Reap. Dec. 10696), as to merchandise appraised on the basis of United States value; International Packers, Limited v. United States (52 Cust. Ct. 518, Reap. Dec. 10724), as to merchandise appraised on the basis of constructed value; and International Packers, Limited v. United States (56 Cust. Ct. 636, Reap. Dec. 11147), as to merchandise appraised on the basis of export value, the court found and held those respective values, as defined in section 402, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, to be the proper bases for determining value of the entered canned meat products listed on schedule "B" under the headings "Export Value," "United States Value," and "Constructed Value," packed in the container sizes identified on such schedule, and exported from Argentina during the period January 1, 1959, through December 31, 1959, described on the invoices of the entries in these appeals for reappraisement, and that such values per dozen tins, net packed, are the respective values shown as plaintiffs' claimed values on schedule "B," for the respective products and sizes of container described on the invoices and stated in the entries and recited in schedule "B" under the headings "Export Value," "United States Value," and "Constructed Value," during those periods which correspond to the times of exportation of the schedule "B" canned meats described under the headings "Export Value," "United States Value," and "Constructed Value" and covered by the appeals for reappraisement, recited in schedule "A," which with schedule "B," was attached to and made a part of the decisions.