Plywood & Door Northern Corp. v. United States
Plywood & Door Northern Corp. v. United States
45 Cust. Ct. 502
Opinion of the Court
Counsel for the parties have submitted the above-enumerated appeal for reappraisement upon stipulation, on the basis of which I find that foreign value, as defined in section 402(c), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the Finnish birch plywood involved, and that such value is $46.38 per thousand square feet, net, packed.
Judgment will issue accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.