Plywood & Door Manufacturers Corp. v. United States , 43 Cust. Ct. 463 ( 1959 )

Mollison, Judge:

Counsel for the parties have submitted the appeals for reappraisement enumerated in schedule “A,” attached hereto, upon a stipulation on the basis of which I find that, except for the items of merchandise set forth in schedule “B,” also attached hereto, the proper basis for the determination of the value of the merchandise involved in the said appeals for reappraisement is foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, and that such value, in each instance, is'the appraised unit value, 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

Merchandise appraised as invoiced, less nondurable charges noted on invoices

Collector’s Reappraisement No. No. Entry No. Date of export

1. R58/22883 4634 15159 2/10/56

Birch plywood as follows:

A/BJ grade, He" thick, 32" x 27H"

“ 23%" x 27H"

WG “ %” “ 28%" x li%"

“ 26%" x U%"

“ 21H" x 14%"

“ 20Ys" x 14%"

“ 19 %" x 14%"

“ U%" x 10H"

BB “ Me" “ 44H" x 27H"

“ 57%" x 23H"

2. R58/2285 4636 21180 5/7/56

Birch plywood as follows:

BB grade He" thick 44%" x 20K"

Collector’s Reappraisement No. No. Entry No. Date of export

3. R58/22886- 4637 22056 5/24/56

Birch plywood as follows:

A/WG grade, 34" thick 4334” x 2134"

BB “ fio" “ 4934" x 2534"

“ “ “ “ 4434" x 27Vi"

4. R58/22888 4639 1177 6/29/56

Birch plywood as follows:

WG grade, }{&" thick 59)4" x 25¡Kg"

“ 58" x 29"

“ 52%'> x 29"

“ 4734" x 25)4"

“ 45)4" x 2934"

“ 39)4" x 29"

“ 39)4" x 3134"

“ 37)4" x 25)4"

“ 3734" x 27)4"

“ 3534" x 28)4 g"

“ 35" x 29340"

“ 3234" x 1834"

“ 3134" x 26"

“ 2934g" x 25"

“ 2734" x 2134"

“ 2534" x 1934"

“ 2234" x 21"

BB/WG “ %" “ 36" x 66"

“ 30" x 60"

“ “ % “ 60" x 36"

“ 60" x 30"

“ 66" x 42"

“ “ )4" “ 48" x 30"

5. R58/22889 4640 1522 7/2/56

Birch plywood as follows:

BB grade, 34g" thick 4234" x 2434"

“ “ “ “ 4434" x 2034"

“ “ “ “ 5734" x 2534"

“ “ “ “ 4434" x 2034"

6. R58/22891 4642 3567 8/3/56

Birch plywood as follows:

BB grade, 34g" thick 4234" x 2434"

30" x 1534"

2934" x 1534"

2734" x 1534"

2434" X 1534"

2134" X 1534"

21" x 1534"

20)4" X 1334g"

Reappraisment No. Collector’s No. Entry No. Date of export

7. R58/22892 4643 4083 8/13/56

Birch plywood as follows:

BB grade, s/ia" thick 57%" x 23Vi"

49K" x 25%"

44%" x 27 Vi."

44%" x 20K"

42%" x 24%"

BJ/BB “ %" 60" x 48"

8. R58/22894 4645 6264 9/19/56

Blockboard as follows:

BB/WG grade, %" thick, 30" x 120"

9. R58/22895 4646 6906 10/15/56

Birch plywood as follows:

BJ/BB grade, %" thick, 60" x 60"

10. R58/22897 4648 8440 10/19/56

Birch plywood as follows:

WG grade, thick 36%" x 15%"

BJ/BB “ %o" “ 32%s"xl7%"

BJ/WG “ “ “ 36%e" x 14%"

BB “ “ “ 38%" x 27%a"

11. R58/22898 4649 9409 11/6/56

Birch plywood as follows:

BB/WG grade %" thick 42" x 60"

42" x 54"

36" x 60"

BJ Ke 62" x 62"

61" x 61"

60" x 60"

58" x 58"

BB/WG 42J4" x 30y/'