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DECISIONS OF THE UNITED STATES

CUSTOMS COURT

Reappraisements

(Reap. Dec. 10651)

CHARLES A. KOONS, INC. v. UNITED STATES
Seamless steel tubing and casing-United States value

Reappraisement 296041-A and four others

Entered at Houston, Tex.

Entry No. 824-H, etc.

(Decided December 23, 1963)

Sharretts, Paley & Carter for the plaintiff.

John W. Douglas, Assistant Attorney General, for the defendant.

LAWRENCE, Judge: The appeals for a reappraisement enumerated in the schedule, attached to and made part of the decision herein, involve the proper value for dutiable purposes of certain seamless steel tubing and seamless steel casing.

By stipulation of the parties hereto, it has been agreed as follows:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the parties hereto that the merchandise consists of seamless steel tubing and seamless steel casing, exported from Italy, and that the facts and the law are similar in all material respects to the merchandise the subject of United States v. Dalminter, Inc., R. W. Smith, 47 Cust. Ct. 577, A.R.D. 135.

IT IS FURTHER STIPULATED AND AGREED that the record in A.R.D. 135 be incorporated with the record in this case.

IT IS FURTHER STIPULATED AND AGREED that the prices at which such or similar imported merchandise was freely offered for sale for consumption in the United States, packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual wholesale quantities and in the ordinary course of trade, were the prices shown on Schedule A hereto attached less 5.9414 per cent for general expenses and 0.8070 per cent for profit less ocean freight of $13.50 per metric ton less inland freight of $6.00 per metric ton less duty of 71⁄2 per cent on casing Grade J-55 or 72 per cent plus 4 per cent on casing Grade N-80, or 121⁄2 per cent on tubing J-55 or 121⁄2 per cent plus 4 per cent on tubing Grade N-80.

Upon the record before the court and following the cited authority, I find and hold that United States value, as that value is defined in

section 402 (e) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U.S.C. § 1402 (e)), is the proper basis of value for the seamless steel tubing and seamless steel casing in issue and that said value is represented by the prices shown on schedule A, hereto attached, less 5.9414 per centum for general expenses and 0.8070 per centum for profit, less ocean freight of $13.50 per metric ton, less inland freight of $6 per metric ton, less duty of 71⁄2 per centum on casing grade J-55 or 72 per centum, plus 4 per centum on casing grade N-80, or 121⁄2 per centum on tubing grade J-55 or 122 per centum, plus 4 per centum on tubing grade N-80. Judgment will be entered accordingly.

(Reap. Dec. 10652)

KURT ORBAN COMPANY, INC. v. UNITED STATES

Wire strand-Export value

Reappraisement R60/13787 and 30 others

Entered at Houston, Tex.

Entry No. 274, etc.

(Decided December 23, 1963)

Sharretts, Paley & Carter for the plaintiff.

John W. Douglas, Assistant Attorney General, for the defendant.

LAWRENCE, Judge: The proper value for dutiable purposes of certain wire strand forms the subject of the appeals for reappraisement enumerated in the schedule attached to and made part of this decision. The parties hereto have entered into a stipulation of fact wherein it has been agreed

That the merchandise covered by the appeals to reappraisement enumerated in Schedule "A," attached hereto and made part hereof, consist of wire strand exported from Japan during the period beginning January 1, 1959 and ending April 1, 1960; that wire strand is not identified in the Final List published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956, T.D. 54521, effective February 27, 1958; that on or immediately preceding the date of exportation of each shipment of wire strand covered by each of the appeals to reappraisement enumerated on Schedule "A," the prices at which wire strand, such as or similar to the wire strand described on the invoices covered by the instant appeals to reappraisement were freely sold, or in the absence of sales, offered for sale in the principal market of Japan, in the usual wholesale quantity and in the ordinary course of trade, for exportation to the United States, including the cost of all containers and coverings of whatever nature and all other expenses incidental to placing the merchandise in condition, packed ready for shipment to the United States, was $254. per metric ton for wire strand of % inch diameter and $252. per metric ton for wire strand of 16 inch diameter (United States funds).

Upon the record before the court, I find and hold 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, 91 Treas. Dec. 295, T.D. 54165 (19 U.S.C. § 1401a (b)), is the proper basis of value for the wire strand in issue and that said value is $254 per metric ton for wire strand of 3-inch diameter, and $252 per metric ton for wire of 16-inch diameter (United States funds). Judgment will be entered accordingly.

(Reap. Dec. 10653)

J. C. PENNEY PURCHASING CORP. v. UNITED STATES

Rayon fabric-Export value

Reappraisements R61/20632 and R61/20630

Entered at San Francisco, Calif.

Entry Nos. 16318; 19488.

(Decided December 23, 1963)

Sharretts, Paley & Carter for the plaintiff.

John W. Douglas, Assistant Attorney General, for the defendant.

FORD, Judge: The two appeals for reappraisement listed above have been submitted for decision upon the following stipulation of counsel for the parties hereto:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the respective parties hereto that the merchandise marked A and initialed WDS by Examiner William D. Slyne on the invoices accompanying the entries covered by the above named appeals for reappraisement consists of rayon fabric and was exported to the United States in 1960.

IT IS FURTHER STIPULATED AND AGREED that on the dates of exportation of said merchandise to the United States, the price at the time of exportation at which such or similar merchandise was freely sold or, in the absence of sales, offered for sale in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, including the cost of all containers and coverings of whatever nature and all other expenses incidental to placing the merchandise in condition, packed ready for shipment to the United States was $0.575 per yard, net, packed.

IT IS FURTHER STIPULATED AND AGREED that all of the merchandise covered by all of the appeals for reappraisement the subject of this stipulation is not identified in the final list published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956, T.D. 54521.

IT IS FURTHER STIPULATED AND AGREED that these appeals be submitted on this stipulation, said appeals being limited to the merchandise marked A as aforesaid.

Accepting this stipulation as a statement of facts, I find that the involved merchandise, marked "A" and initialed WDS on the in

voices by Examiner William D. Slyne, is not listed on the final list of articles published in T.D. 54521, effective February 27, 1958, and 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, T.D. 54165, and T.D. 54521, effective February 27, 1958, is the proper basis for the determination of the value of the merchandise here involved, and I find and hold that such statutory value is $0.575 per yard, net, packed.

Judgment will be entered accordingly.

(Reap. Dec. 10654)

PARAMOUNT TEXTILE MACHINERY Co. v. UNITED STATES

Preboarding machines-Foreign value

1. FOREIGN VALUE-FREELY OFFERED

Preboarding machines, designed for use in shaping hosiery, sold or offered for sale in England to factories, i.e., hosiery manufacturers or hosiery dyers and not to dealers, stockists, or distributors who would buy and sell or stock for their own account, were freely sold and offered for sale under section 402, Tariff Act of 1930, as amended, in the absence of proof that dealers, stockists, and distributors constituted a likely market and were denied such highly specialized machines.

2. FOREIGN VALUE-RESTRICTED MARKET

A market is not restricted where a highly specialized machine is freely offered to all who are likely customers of such machines. There is no reason to conclude that Congress, in enacting the valuation section, intended to provide that foreign and export values, the primary bases for valuation, were to be used for appraisement only as to goods with broad customer acceptance. 3. FOREIGN VALUE-UNASSEMBLED MACHINES

Merchandise consisting of a complete but unassembled machine, sold in England, may properly be the foreign value basis for such a machine imported into the United States as a complete but unassembled machine, being like merchandise; on a record showing that price in England included services without additional charge, presumption of correctness of appraisement is not

overcome.

Entered at Norfolk, Va.
Entry No. 3094.

Reappraisement R62/2697

(Decided December 24, 1963)

Barnes, Richardson & Colburn (Joseph Schwartz of counsel) for the plaintiff. John W. Douglas, Assistant Attorney General (Samuel D. Spector, trial attorney), for the defendant.

DONLON, Judge: Two so-called "preboarding machines," exported from England in a knocked-down condition, were entered by plaintiff at Norfolk, Va., on December 27, 1960, and were appraised on the basis of foreign value.

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