Nichols & Co. v. United States

Rich, Judge.

This appeal is from a judgment of the Third Division, Appellate Term, of the United States Customs Court, 64 Cust. Ct. 849, A.R.D. 271 (1970), affirming the judgment of a single judge sitting in reap-praisement, 60 Cust. Ct. 917, R.D. 11555 (1968). We affirm.

The imports were nylon and acrylic staple fibers manufactured in France, bought in France by appellant’s commission merchant (a West German concern), resold to appellant, and shipped from Holland. The parties agree that France was the country of exportation. They have stipulated that the merchandise at bar was included in the…