Plywood & Dook Manufacturers Corp. v. United States

Mollison, Judge:

The 35 appeals for reappraisement listed in the schedule attached to this decision are from findings of value made by the appraiser in connection with birch plywood, exported from Finland during the period from approximately April 9, 1952, to July 15, 1953.

There is no dispute between the parties that the correct basis of value for the merchandise at bar was foreign value as defined in sec*764tion 402 (c), Tariff Act of 1930, as amended by tbe Customs Administrative Act of 1938, 52 Stat. 1081, and reading as follows:

SEC. 402. VALUE.(c) Fobeign Value. — The foreign value of imported…