American Agar & Chemical Co. v. United States

Ekwall, Judge:

This is an appeal for reappraisement filed by the importer from a finding of value made by the appraiser upon an importation of what is described on the invoice as “1045 Paper bags AGAR-AGAR (Bleached Flakes) (5 lbs. per bag).” The merchandise was manufactured by Compañía Mexicana de Agar, S. de R. L., of Ensenada, Mexico (which will be referred to hereafter as C. M. A.), from gelidium, a form of seaweed obtained- on the west coast of Lower California, Mexico. According to the record, the principal uses *384of this merchandise in Mexico are (1) in the packing of meats; (2) in the…