Case: T. D. Downing Company v. United States
Abbreviation: T. D. Downing Co. v. United States
Decision Date: 1960-10-06
Docket Number: Reap. Dec. 9796; Entry No. 30301
Citation: 45 Cust. Ct. 500
Volume: 45
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: T. D. Downing Company v. United States
Judges: 
Pages: 500–500

Head Matter:
(Reap. Dec. 9796)
T. D. Downing Company v. United States
Entry No. 30301.
(Decided October 6, 1960)
Henry L. Ziegel for the plaintiff.
George Ooelvrwn Doub, Assistant Attorney General (Mollie Strum, trial attorney), for the defendant.

Opinion:
Mollison, Judge:
Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find constructed value, as that value is defined in section 402 (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, to be the proper basis for the determination of the value of the merchandise covered by the appeal, namely "one (1) single action cutter (two cups + ejector plates, one under plate several undelayers and dockers, etc.)," and that such value is $1,225, net, packed.
Judgment will issue accordingly.