Tropical Products Corp. v. United States

Lawrence, Judge:

The two above-enumerated appeals for a re-

appraisement were consolidated for hearing and determination.

The merchandise in controversy consists of cedar plywood shipped by Maderera del Trópico, S. A., Mexico, on or about November 24, 1947, to M. M. DuPouey of New Orleans, La., for the account of Tropical Products Corporation, Jasper, Ind. Entry of the merchandise was made by the importer of record, a customs broker. The entered and appraised values are set forth below in tabular form for ready reference—

Entered Appraised

%" material 8/. per sq. ft. $80 per M sq. ft. $110 per M…