General
Authentic Furniture Products, Inc. v. United States, reappraisements R65/10998 and R65/15647 (Los Angeles)
59 Cust. Ct. 929·United States Customs Court·1967
Before Judge Beceworth,
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Opinion
Before Judge Beceworth,
December 12, 1967
No. R67/126.
Authentic Furniture Products, Inc. v. United States, reappraisements R65/10998 and R65/15647 (Los Angeles).
[MAJORITY]
In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Authentic Furniture Products v. United States (51 Cust. Ct. 438, Reap. Dec. 10614), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of wall shelves and other wood furniture involved herein and that said value is represented by the invoice unit values, net packed.