United States v. Heyman Co.

RichaRdsOjST, Judge:

This is an appeal from a judgment of a single judge sitting in reappraisement in the second division, reported as The Heyman Co., Inc. v. United States, 39 Cust. Ct. 707, Reap. Dec. 9033, which sustained an appeal from the appraiser’s decision and held that the dutiable value of an importation of sisal pads per pound from Merida, Yucatan, Mexico, was the statutory export value of similar sisal pads per pound net packed, f.o.b. Mexico City.

The merchandise consists of pads, composed wholly of henequen fiber, about one-quarter of an inch in thickness and weighing…