Case: F. W. Myers & Company, Inc. v. United States
Abbreviation: F. W. Myers & Co. v. United States
Decision Date: 1968-02-14
Docket Number: No. R68/18; reappraisement R64/14518 (Detroit)
Citation: 60 Cust. Ct. 1062
Volume: 60
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: F. W. Myers & Company, Inc. v. United States,
Judges: 
Pages: 1062–1062

Head Matter:
No. R68/18.
reappraisement R64/14518 (Detroit).
F. W. Myers & 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 the subject of F. W. Myers & Co., Inc. v. United States (52 Cust. Ct. 550, Reap. Dec. 10750), the court found and held that the proper basis for appraisement of the pipe organs and parts thereof is constructed value, as defined in section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that such statutory value is equal to the entered value, less $1201.20.