Plywood & Door Northern Corp. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of certain birch plywood, exported from Finland in the month of July 1960. The merchandise was appraised on the basis of export value, as defined in section 402a (d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The manufacturer and shipper of the involved merchandise was A. Ahlstrom Osakeyhtio which will be hereinafter designated as “Ahlstrom.”

There is no dispute but that export value is the proper basis of appraisement. Plaintiff contends, however, that the invoice units, less ocean freight,…