Arbit Trading Co. v. United States

Mollison, Judge:

This appeal for reappraisement is from a finding of value made by the appraiser with respect to merchandise described on the invoice as “Finnish Birch Plywood,” quality BB/WG, in sizes 60 by 36 inches and 36 by 60 inches, and five-eighths of an inch thick, exported from Finland on or about October 26, 1956.

The merchandise was entered at the invoice value of $180 per thousand square feet, less ocean freight and insurance, as invoiced, packed. It was appraised at $177.93 per thousand square feet, net, *518packed, on the basis of the foreign value of similar merchandise, which basis…