ABSTRACTS OF CUSTOMS COURT DECISIONS

Reappraisements

BEFORE JUDGE WILSON, MARCH 22, 1966
No. R66/1.-Panation Trade Co. v. United States, reappraisements

R64/18988 and R64/18995 (New York).
No. R66/2.-Panation Trade Co. v. United States, reappraisements

R65/6752, etc. (New York).
SMOKERS ARTICLES-EXPORT VALUE.
WILSON, J. In accordance with stipulation of counsel that the
issues of fact and law are the same in all material respects as those
in Panation Trade Co. v. United States (54 Cust. Ct. 758, A.R.D. 181),
the court found and held that export value, as that value is defined in
section 402(b) of the Tariff Act of 1930, as amended by the Customs
Simplification Act of 1956, T.D. 54165, is the proper basis for the
determination of the value of the cigarette lighters here in question and
that such value was the invoice unit ex-factory prices in each case.

BEFORE JUDGE FORD, MARCH 22, 1966

No. R66/3.—Kurt Orban Company, Inc. v. United States, reappraise

ments R60/3207, R60/3208, and R60/5092 (Baltimore). GALVANIZED WIRE AND ROUND STEEL WIRE-EXPORT VALUE.

FORD, J. In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Kurt Orban Company, Inc. v. United States (52 CCPA 20, C.A.D. 851), the court found and held that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, is the proper basis of value for the galvanized wire and round steel wire in issue and that said value is represented by the invoice unit values, net, packed, exclusive of inland freight and f.o.b,charges.

BEFORE JUDGE WILSON, March 30, 1966
No. R66/4.—Shalom Baby-Wear, Inc. v. United States, reappraise-

WILSON, J. In accordance with stipulation of counsel that the facts and issues are the same in all material respects as those in Shalom Baby-Wear, Inc. v. United States (54 Cust. Ct. 526, Reap. Dec. 10905), 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, T.D. 54165, is the proper basis of value for the cotton shirts and pants in issue and that such value was the appraised value, less the buying commission, as stated on the invoice.

BEFORE JUDGE FORD, March 30, 1966
No. R66/5.-Kurt Orban Company, Inc. v. United States, reap-

praisements R60/3209, R60/3210, and R60/3211 (Baltimore). GALVANIZED WIRE AND ROUND STEEL WIRE-EXPORT VALUE.

Ford, J. In accordance with stipulation of counsel that the issues of fact and law are the same in all material respects as those in Kurt Orban Company, Inc, v. United States, 52 CCPA 20, C.A.D. 851, 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, T.D. 54165, is the proper basis of value for the galvanized wire and round steel wire in issue and that said value is represented by the invoice unit values, net, packed, plus special packing charges of $2.30 per metric ton, exclusive of inland freight and f.o.b. charges.

AbE

BEFORE CHIEF JUDGE RAO, JUNE 1, 1966

No. R66/6.-Shalom Baby-Wear, Inc. v. United States, reappraise

ment R65/18535 (Los Angeles). WEARING APPAREL-EXPORT VALUE.

Rao, C.J. In accordance with stipulation of counsel that the facts and issues are the same in all material respects as those in Shalom Baby-Wear, Inc. v. United States (54 Cust. Ct. 526, Reap. Dec. 10905), 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, T.D. 54165, is the proper basis of value for the cotton shirts and pants in issue and that such value was the appraised value, less the buying commission, as stated on the invoice.

INDEX

Decisions on Protests
by the United States Customs Court
Published During the Period January to June 1966

C.D.'s 2604 to 2706, inclusive
Abstracts 69716 to 69834 and P66/1 to P66/94, inclusive

(915)

INDEX

A

Invalid;

Abandonment of collector's classification; presumption of correctness, C.D. 2686
Abrasive sludge containing silicon; ferrosilicon, C.D. 2623
Administration :

Duties, payment of, C.D. 2660
Liquidation :

Validity of, C.D. 2614

Void, C.D. 2701
Advancement:

Cooking, C.D. 2690

Of iron casting, what constitutes, C.D. 2647
Agricultural implements; tractors and parts, C.D. 2699
Alcoholic compounds, not specially provided for; paints or stains, C.D. 2606
Alloys, magnesium; metals, manufacturers of, Abstracts 69782, P66/52
Aluminum ingots; scrap, metal, C.D. 2609
American manufacturer's protest :

"TEE NUT," C.D. 2648

Timepiece movements, C.D. 2612
American producer's protest ; cashmere goat hair, C.D. 2631
Anesthetic apparatus; surgical instruments, C.D. 2613
Angles, structural; eo nomine designation, C.D. 2680
Apple peeler :

Electrical element or device, C.D. 2610

Machines, not specially provided for, C.D. 2610
Appraisement:

liquidation, premature, C.D. 2645
Notice of:

Date and manner of service, C.D. 2614

Delivery, personal, C.D. 2614
Void :

Liquidation, premature, C.D. 2610
Liquidation, premature; protest dismissed and remanded, C.D. 2644
Notice of delivery, C.D. 2614

Remand to single judge, C.D.'s 2610, 2614
Articles :

In unfinished condition v. parts of articles, C.D. 2670
Lithographically printed; calendars, C.D. 2633
Of personal adornment; watch bracelets, parts of, C.D. 2641

Trimmed; blouses with yokes, Abstract 69760
Automobile engines, carburetor-type; judicial notice, C.D. 2643
Automobile parts, use, dedication to, C.D. 2635
Automobiles :
Parts of:

Gasoline tank lock caps, Abstracts 69808, P66/3, P66/28
Insert bearings, C.D. 2643
Internal-combustion engines, parts of, C.D.'s 2635, 2643
Lock cylinders and keys for gasoline tanks, Abstracts 69808, P66/3,

P66/28
Spark plugs, Abstracts 69735, 69833, P66/69, P66/88

Use, classification by, C.D.'s 2635, 2643
Trucks, categorized as, C.D. 2643