Port Everglades Steel Corp. v. United States

Rao, Chief Judge:

Certain imported merchandise, invoiced as “Plain Round Open Hearth Mild New Billet Steel Bars” and “Deformed Reinforcing Bars, Open Heath [sic] New Billet Steel,” was exported from Japan on November 8, 1955, and was appraised on the basis of export value, as defined in section 402(d) of the Tariff Act of 1930, at $117 per metric ton, net packed. It is plaintiff’s claim that, at the time of exportation, there was no statutory export value for such or similar merchandise and that the proper 'basis of appraisement is foreign value, as defined in section 402(c) of said tariff…