franc figures set forth below plus the proportional share of the cost of packing as invoiced: 15 pcs. Hand Tachometers JACQUET 30 pcs. Hand Tachometers JACQUET 48 pcs. Hand Tachometers JACQUET 1 pce. Hand Tachograph JACQUET 25 pcs. Speed indicators JACQUET 80.70 12. 20 80.70 12. 20 82.70 12. 20 381.00 13. 50 85.80 10. 20 5. That there was no higher foreign value, as that term is defined in section 402 (d) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938. 6. That the remands or protests enumerated on Schedule "A" attached hereto may be submitted on this stipulation, the same being limited to the merchandise and the issues described hereinabove and abandoned in all other respects. Upon the agreed facts of record, I find that export value, as that value is defined in section 402(d) of the Tariff Act of 1930 (19 U.S.C. § 1402 (d)), is the proper basis for determining the value of the speed indicators, hand tachometers, hand tachographs, and cases therefor, covered by the remands of protests enumerated in the schedule attached to and forming part of this decision, and that said value is as shown in paragraph four of the above-quoted stipulation. I further find such values to be the proper dutiable values of said merchandise. This decision is limited to those items on the invoices accompanying the entries enumerated in the attached schedule A, consisting of the speed indicators, hand tachometers, and hand tachographs, which were imported with cases. Judgment will issue accordingly. 742-680-64- -26 DECISIONS OF THE UNITED STATES CUSTOMS COURT Reappraisements (Reap. Dec. 10651) CHARLES A. KOONS, INC. v. UNITED STATES 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 12% 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 3⁄4 inch diameter and $252. per metric ton for wire strand of 16 inch diameter (United States funds). |