United States v. Arbit Trading Co.

Ford, Judge:

This is an application for review of the decision of the trial court reported in Arbit Trading Company v. United States, 43 Cust. Ct. 517, Reap. Dec. 9527, wherein the appeal for reappraisement was sustained. The trial court found the proper basis of ap-praisement to be export value, as defined under section 402(d) of the Tariff Act of 1930, and held said value to be the entered value.

The merchandise involved was described on the invoice as “Finnish Birch Plywood” in a quality indicated as BB/WG, having a thickness of five-eighths of an inch, and in sizes of 60 by 36 inches and 36…