Eugene Dietzgen Co. v. United States , 43 Cust. Ct. 564 ( 1959 )

Laweence, Judge:

The appeals for a reappraisement enumerated in schedule A, attached to and made part of the decision herein, present the question of the proper value for dutiable purposes of certain drawing instruments and cases.

By stipulation of the parties hereto, the following facts have been agreed upon—

XT IS HEREBY STIPULATED AND AGREED by and between counsel for the Plaintiff and the Assistant Attorney General for the United States that the merchandise, covered by the appeals for reappraisement enumerated in Schedule A, attached hereto and made a part hereof, and described below by catalog numbers, consist of drawing instruments and cases which in the decision of Keuffel & Esser Co. vs. United States, Abstract No. 59557, were held by [sic] be separately dutiable; that the cases .and drawing instruments, in accordance with that decision, should be appraised separately instead of as an entirety; and that the market value or price at the time of exportation of the drawing instruments and cases covered by these appeals for reappraisement at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of Western Germany in usual wholesale quantities and in the ordinary course of trade for export to the United States, plus the cost of all containers and all coverings of whatever nature and all other costs, charges and expenses incident to placing the merchandise in question, packed ready for shipment to the United States was as set forth below; that the weight of the cases was as set forth below:

Reappraisement No. 190033-A/01303-50

Catalog No. Value of drawing instruments Value of cases Weight of cases (pounds)

1096 $2.02 $.71 .595

1086 S 2.82 .84 .595

1097 2.31 .59 .550

1097 LC 2.86 .72 .550

993 R 4.78 .65 .500

1084 S 2.06 .52 .375

1092 .90 .32 .285

1087 SC 3.42 .84 .550

1086 S 2.82 .84 .595

1096 2.02 .71 .595

993 P 4.01 .41 .520

1093 1.16 .36 .265

1086 SC 2.94 .84 .570

1066 % R 3.48 .50 .350

978 A 2.94 .44 .265

993 R 4.78 .65 .500

Reappraisement No. 190197-A/01307-50

1086 S 2.82 .84 .595

1092 .90 .32 .285

1093 1.16 .36 .265

1067 R 3.85 1.00 .505

1097 2.31 .59 .550

Iteappraisemeiit No. 190198-A/01308-50

1097 2.31 .59 .550

1093 1.16 .36 .265

1092 .90 .32 .285

1085 2.87 .42 .520 m

1086 2.82 .84 .595 m

1067 3.85 1.00 .505 w

1097 2.72 .72 .570 i-3

Reappraisement No. 199954-A/09577-50

Catalog No. Value of drawing instruments Value of cases Weight of cases (pounds)

1046 MC $6.32 $.55 .660

1046 C 7.37 .92 .660

1046 6.38 .87 .660

Reappraisement No. 203739-A/00036-51

1046 C 6.92 .87 .660

1046 6.38 .87 .660

1088 SC 4.18 .90 .600

1067 RC 4.51 1.00 .530

1047 MC 6.37 .55 .650

1046 M 5.40 .55 .630

1037 CD 6.61 1.65 .615

1202 N .68 .17 .130

1202 H .38 .12 .130

Reappraisement No. 209589-A/04888-51

1066 RC 4.06 1.00 .485

1202 H .38 .12 .130

1202 E .23 .17 .110

1007 C 14.54 2.10 .750

1202 N .68 .17 .130

1060 KC 6.90 1.22 1.035

1047 MO 6.37 .55 .650

IT IS FURTHER STIPULATED AND AGREED that on or about the date of exportation of the said merchandise, such or similar merchandise was not freely offered for sale for home consumption to all purchasers in the principal markets of Western Germany.

Upon the agreed facts of record, I find and hold 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 drawing instruments and cases in controversy and that said value is as tabulated in the above-quoted stipulation.

As to all other merchandise, the appeals are dismissed.

Judgment will issue accordingly.