Border Brokerage Co. v. United States

Johnson, Judge:

The merchandise involved in this appeal for reappraisement consists of electric heaters in seven different sizes, imported from Canada on or about October 3, 1955.

At the trial, it was stipulated that one of the components of each heater consisted of a glass panel, manufactured in the United States, exported to Canada without benefit of drawback, reimported into the United States, and advisorily classified as free of duty under paragraph 1615 of the Tariff Act of 1930, as amended; that, on or about the date of exportation of the electric heaters, there was no foreign, export, or…