Plywood & Door Northern Corp. v. United States

Wilson, Judge:

The merchandise under consideration consists of birch plywood of differing thicknesses and sizes exported from Hanko, Finland, on June 24,1965, by the producer, Oy Wilh. Schauman Ab, hereafter referred to as Schauman of Helsinki, Finland. “Oy and Ab” stand for incorporated (R.4).

Counsel agree that birch plywood appears on the final list published in 93 Treas. Dec. 14, T.D. 54521, and that export value as defined in section 402a (d) of the Tariff Act of 1930, as renumbered by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, is the proper basis for…