National Carloading Corp. v. United States ( 1960 )

Lawrence, Judge:

The proper dutiable value of certain drawing instruments and cases exported from West Germany is the subject of the appeals for a reappraisement enumerated in the schedule, attached to and made part of the decision herein.

The appeals have been submitted for decision on the following stipulation of the parties hereto—

IT IS HEREBY STIPULATED AND AGREED by and between the 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 to be separately dutiable; that the eases 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:

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

Reappraisement No. 190918-A/02047-50

1092 $0. 99 $0. 34 0. 285

1067 R 3. 99 1. 03 . 505

1086 SC 3. 05 .87 . 570

1096 2. 21 . 77 .595

1066 R 4. 12 .45 . 440

1096 L 2. 66 . 72 . 460

Reappraisement No. 198183-A/08021-50

1094 1. 63 .43 .375

1046 C 6. 92 . 87 660

1097 L 2. 82 . 74 550

1057 KC 4 54 . 93 , 660

1096 2. 27 . 71 , 440

1097 2. 52 . 65 . 550

Reappraisement No. 198184 — A/08356-50

1057 KC 4. 54 . 93 , 660

1046 M 5. 40 . 55 630

1047 MC 6. 37 . 55 . 650

1088 SC 4 18 . 90 , 600

1087 SC 3. 63 . 86 , 550

1047 MZ 5. 95 1. 46 , 690

1064 R 2. 72 . 66 . 220

1065 R 3. 20 . 74 . 230

1047 M 5. 95 .55 . 690

978 A 3. 07 . 46 . 265

1062 R 1. 83 . 44 . 210

1063 R 2. 32 . 58 . 210

Reappraisement No. 210156-A/05341-51

1047 C 8. 15 , 78 , 660

1046 C 6. 92 . 87 660

1066 R1 ‘Annapolis” 6. 26 . 70 . 440

1202 E . 26 , 18 , 110

1202 N . 75 , 18 . 130

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

Reappraisement No. 213382-A/07717-51

1213 $6. 50 $1. 47 0. 660

1095 ■2. 22 . 66 . 420

1213 J 7. '89 1.85 . 660

1213 R 8. 68 1. 47 1. 010

1093 1. 38 . 42 . 265

Reappraisement No. 220164-A/00210-52

1097 LC 3. 59 . 90 . 550

1213 P 7. 17 1. 21 1. 010

1212 PJ 5. 41 1. 11 . 570

1096 L 3. 19 . 90 . 505

1067 R 1. 35 5.20 . 505

Reappraisement No. 221744 — A/01387-52

1066 R 5. 39 . 59 . 440

1067 R 5. 20 1. 35 . 505

1212 3. 97 . 90 . 420

1066 RC 5. 28 1. 30 . 485

1057 KCZ 5. 83 1. 95 . 705

1060 KCZ 9. 16 2. 56 1. 035

1060 KC 8. 40 1. 48 1. 035

1213 P 7. 17 1. 21 1. 010

IT IS FURTHER STIPULATED AND AGREED that on or about the dates 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 before the court, 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. § Í402 (d)), is the proper basis of value for the drawing instruments and cases in issue and that said value is as set forth in the tabulation above.

As to any other merchandise, the appeals are dismissed.

Judgment will issue accordingly.