International Packers, Ltd. v. United States

DoNi/ON, Judge:

The merchandise here involved is canned roast beef from the Argentine. It was exported from Buenos Aires on August 10, 1959, and entered at Boston on September 10, 1959, after shipment in bond from New York, the port of unlading. Entry was subsequent to February 27, 1958, the date when the Customs Simplification Act of 1956 became effective. It has been stipulated that this beef is an article enumerated in the final list issued by the Secretary of the Treasury (T.D. 54521). Hence, valuation is under the so-called old law, now renumbered as section 402a.

Appraisement was on the…