Friedman v. United States

42 Cust. Ct. 620

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.