Case: Standard Brands Paint Company, Inc. v. United States
Abbreviation: Standard Brands Paint Co. v. United States
Decision Date: 1969-03-27
Docket Number: No. R69/11; reappraisements R66/14321, etc. (Los Angeles)
Citation: 62 Cust. Ct. 1115
Volume: 62
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Standard Brands Paint Company, Inc. v. United States,
Judges: Before Judge Ford,
Pages: 1115–1115

Head Matter:
Before Judge Ford,
March 27, 1969
No. R69/11.
reappraisements R66/14321, etc. (Los Angeles).
Standard Brands Paint Company, Inc. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those involved in Standard Brands Paint Co., Inc. v. United States (59 Cust. Ct. 616, R.D. 11345), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of value for the ceramic or glass tiles involved herein and that said value is the invoice unit prices, net packed.