Camilo E. Rosello, Inc. v. United States

R.igi-iaedsoN, Judge:

The merchandise of this protest consists of Baboon plywood which was exported from Surinam and entered at San Juan, Puerto Rico, on March 20,1961. It is claimed by the plaintiff-importer that duties paid upon importation should be refunded on that portion of the imported merchandise which was destroyed by fire on March 24,1961.

The essential facts of this controversy are not in dispute. From the evidence adduced upon the trial and established in the record it appears that the involved plywood (classified under 19 U.S.C.A., section 1001, paragraph 405 [paragraph 405, Tariff…