Hospitaline, Inc. v. United States

LawRence, Judge:

Eight appeals for a reappraisement, enumerated in the annexed schedule marked “A” and made a part hereof, present for determination the market value of certain hypodermic syringes and needles, manufactured in Japan and shipped to Gilbert & Co. in Canada who, in turn, shipped the merchandise to Hospitaline, Inc., the importer and plaintiff herein.

The merchandise was appraised as an exportation from Canada on the statutory basis of a foreign market value of similar merchandise in Canada on the date of exportation.

Plaintiff contends, primarily, that Japan should be regarded as…