Union Carbide Corp. v. United States

Richardson, Judge:

The merchandise of this appeal consists of certain wash-and-wax sponges which were imported at Niagara Falls, N.Y., from Canada, and appraised at Canadian $0,634 each, on the basis of constructed value, as defined in 19 U.S.C.A., section 1401a (d) (section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956). Plaintiff principally contends the proper basis of appraisement to be export value, as defined in 19 U.S.C.A., section 1401a(b) (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956), and that such export…