Acme Steel Co. v. United States

Mollison, Judge:

This is an appeal for reappraisement of values returned by the appraiser on an importation of three sizes of steel strapping, exported by the Acme Steel Company of Canada, Ltd., Toronto, Ontario, to the Acme Steel Company, Chicago, Ill., on or about March 14,1960.

The parties have agreed that such merchandise is not specified on the final list (T.D. 54521), published by the Secretary of the Treasury pursuant to section 6(a) of the Customs Simplification Act of 1956 (T.D. 54165). Consequently, its valuation is governed by the provisions of section 402 of the Tariff Act of 1930,…