United States v. Hospitaline, Inc.

JOHNSON, Judge:

This is an application for review of a decision and judgment of Judge Lawrence, holding that certain hypodermic syringes and needles, manufactured in Japan, shipped to Canada for storage, and then sent to the United States were subject to appraisement on the basis of the export value in Japan of such or similar merchandise, on the ground that Japan was the country of exportation. Hospitaline, Inc. v. United States, 48 Cust. Ct. 563, Reap. Dec. 10177.

The merchandise was appraised as an exportation from Canada on the basis of the foreign value of similar merchandise. It is this…