Plywood & Door Manufacturers Corp. v. United States

44 Cust. Ct. 720

Opinion

Mollison, Judge:

Counsel for the parties have submitted the appeals for reappraisement enumerated in schedule “A,” attached to and made a part of my decision herein, for decision upon stipulation on the basis of which I find foreign value, as defined in section 402 (c), Tariff Act of 1930, as amendéd, to be the proper basis for the determination of the value of the Finnish plywood and blockboard involved, and that, except as to the merchandise specified in schedule “B,” also attached to our decision herein, such foreign value was the appraised unit values, less 4 per centum, net, packed.

The appeals for reappraisement having been abandoned as to the merchandise specified in schedule “B,” they are, to that extent, dismissed.

Judgment will issue accordingly.

Schedule B

Los Angeles Entry Nos. R58/26672, etc. Merchandise appraised as invoiced, less nondutiable charges noted on invoices

Reappraise- Collector’s Date of

ment No. No. Entry No. export

R59/271 17327 19980 12/23/55

Flush doors as follows:

Grade A, 1#' thick 47#' x 22#'

“ 78" x 23#'

“ 80#' x 23#'

“ 76" x 20"

“ 57#' x 13#ib"

“ 60" x 17#s"

“ 60" x 17 #6"

R59/276 17332 23761 2/10/56

Grade A, 1% " thick 47#' x 22#'

“ 78" x 2334"

“ 80#' x 2334"

“ 57#' x 18 #ia"

“ 60" x 17#6" '

R59/286 17356 4436 7/20/55

Grade A, 1% " thick 80#' x 2534"

“ 57#' x 13 #o"

“ 54#' x 17#6"

“ 47#' x 22>4"

Plywood & Door Western Corporation cases

R59/2825 18764 27238 1/23/57

Blockboard as follows:

A/BB grade, #' thick 53#' x 22Ke"

“ 44" x 22#"

" 39" x 223io"

BJ “ “ “ 32" x 32"

BJ/WG “ “ “ 57#' x 35#'

tt tt tt “ 3634" x 57"

tt tt tt “ 36#' x 3034"

tt tt tt “ 35#' x 5#'

tt tt tt “ 32" x 32"

“ 19#' x 19#'

R59/2829 18768 24236 12/18/56

A/BB grade, #' thick 5334 x 2234c"

“ “ “ “ 44" x 2234b"

“ “ “ “ 39" x 2234b"