F. W. Myers & Co. v. United States

LaNdis, Judge:

This is another reappraisement case in what appears to be a growing dispute as to the valuation of merchandise under the new valuation law, section 402 of the Tariff Act of 1930, as *717amended by the Customs Simplification Act of 1956, T.D. 54165, 19 U.S.C., section 1401a, in export transactions with, overtones of parent-subsidiary company relationships.

The merchandise of this appeal for reappraisement is 18-gauge, flash-in grade, steel tubing in two sizes, one measuring 1% inches, the other 2 inches in diameter, manufactured by International Formed Tubes, Ltd. (hereinafter…