Pacific Wood Products Co. v. United States

58 Cust. Ct. 907, 1967 Cust. Ct. LEXIS 1980
CourtUnited States Customs Court
DecidedJanuary 31, 1967
DocketNo. R67/22; reappraisements R63/12295 and R63/12298 (Los Angeles)
StatusPublished

This text of 58 Cust. Ct. 907 (Pacific Wood Products Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Pacific Wood Products Co. v. United States, 58 Cust. Ct. 907, 1967 Cust. Ct. LEXIS 1980 (cusc 1967).

Opinion

, In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Authentic Furniture Products v. United States (51 Cust. Ct. 438, Reap. Dec. 10614), [908]*908th.e court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the wood furniture or parts thereof involved herein and that said value is represented by the invoice unit values, net packed.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Authentic Furniture Products v. United States
51 Cust. Ct. 438 (U.S. Customs Court, 1963)

Cite This Page — Counsel Stack

Bluebook (online)
58 Cust. Ct. 907, 1967 Cust. Ct. LEXIS 1980, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pacific-wood-products-co-v-united-states-cusc-1967.