Zanes v. United States

Wilson, Judge:

The merchandise involved in these appeals consists of a product known as quebracho extract, a tanning material, which was produced in Argentina, shipped to Holland, and subsequently transshipped to the United States. The goods were entered on the basis of their value in Argentina, the country of production, and were appraised on the basis of their value in Holland, the country from which they were immediately imported.

A stipulation was entered into between counsel for the respective parties to the effect that if the court finds that the merchandise is subject to duty on the…