Standard Brands Paint Co. v. United States

Wilson, Judge:

This appeal for reappraisement is limited by plaintiff to the 804 pieces in three sizes of lauan wood shutter doors, as shown in the invoice, which were manufactured by Toyo Door Industries (hereinafter Toyo) of Tokyo, Japan. This merchandise was-exported on July 19,1965 from Yokohama, Japan, 'by Allied Trading Co., Ltd. (hereinafter Allied) of that city, the importer’s exclusive agent in Japan.

Counsel stipulated that this merchandise is not listed on the so-called Final List, 93 Treas. Dec. 14, T.D. 54521, and that the proper basis for appraisement is export value, as defined…