Plywood & Door Northern Corp. v. United States

45 Cust. Ct. 502

Opinion

Mollison, Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find that foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the Finnish birch plywood involved, and that such value is $46.38 per thousand square feet, net, packed.

Judgment will issue accordingly.