American Hydrolan Corp. v. United States

WatsoN, Judge:

These appeals for reappraisement involve certain cosmetic raw material known as Lanocerina, exported from Italy in *673April and May of 1964. American Hydrolan Corp. is the present name of the concern formerly known as American Lanolin Corp. It was stipulated between the parties that the correct basis for valuation is export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. It was further stipulated that the merchandise does not appear on the “Final List” published in T.D. 54521 covering…