Plywall Products Co. v. United States

Watson, Judge:

This appeal for reappraisement involves 80,000 pieces of print-grade rotary-cut lauan plywood, type II, each piece being, as described on the invoice, in the size of “%6 x 4 x 7”, exported from Korea on or about September 19,1963. The merchandise was invoiced at a C. & F. American port unit price of $52,303 (United States currency) per thousand square feet.

Entry of the involved merchandise was made at $46.50 (United States currency) per thousand square feet. Appraisement of the merchandise was made at the latter value, on the basis of export value, as defined in section 402(b)…