D. C. Andrews & Co. of La. v. United States

Ford, Judge:

Involved herein are 27 appeals for reappraisement consolidated for trial, covering 27 entries of Belgian steel wire rope, exported from Belgium to the United States. The merchandise, made to United States specifications, was purchased by the Heartland Trading Co. of New Orleans, La. (hereinafter referred to as Heartland) , from Emile Begniers & Cie of Charleroi, Belgium (hereinafter referred to as Begniers), and entered for consumption at the port of New Orleans, prior to the effective date of the Customs Simplification Act of 1956.

The merchandise was appraised on the basis of…