Pacific Wood Products Co. v. United States

WilsoN, Judge:

These two appeals for reappraisement were consolidated for purposes of trial. Pacific Wood Products Company (hereinafter called Pacific) of Los Angeles, California, is the importer of record. That firm financed the purchase of the imported merchandise for Carlson Furniture Industries, Inc. (hereinafter called Carlson), of Gardena, California. James G. Wiley Co. of Los Angeles, California, is a customhouse broker.

The imported merchandise consists of armchair and settee frames which were exported from Yokohama, Japan, by the manufacturer-seller, K.K. Toda Mokko Sho (hereinafter…