Judson Sheldon International Corp. v. United States

Newman, Judge:

This is an application for review by plaintiffs below of the decision and judgment of the trial court in Judson Sheldon International Corporation, Island Woods International v. United States, 64 Cust. Ct. 760, R.D. 11713 (1970). The merchandise involved is described on the invoices as “Prefinished Philippine Lauan Plywood”, and consists of various styles of prefinished plywood panels, purchased by Island Woods International of California (I.W.I.),1 *578through its buying agent, Island Woods, Inc. of Manila (I.W.M.). Such plywood was exported during the period between December 16,…