Intercontinental Fibres, Inc. v. United States

Foed, Judge:

The appeals for a reappraisement listed above, consolidated for the purpose of trial, cover certain 15 denier, 30 denier, and 40 denier type 6 nylon yams manufactured by Snia Viscosa. The merchandise does not appear on the final list published in 93 Treas. Dec. 14, T.D. 54521, and was appraised on the basis of export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. The values used by customs were based upon the prices of merchandise manufactured by Chatillon, which were $1.95 per pound,…