Estee Candy Co. v. United States

Richardson, Judge:

The merchandise of this reappraisement appeal consists of dietetic vanilla and chocolate flavored wafers exported from Holland on or about March 26,1965. It appears that upon entry the merchandise was appraised on the basis of United States value as defined in 19 U.S.C.A., § 1402(e) (section 402a (e), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956) — the appraiser concluding that the involved merchandise was on the final list promulgated by the Secretary of the Treasury under T.D. 54521. Plaintiff-importer contends that the imported wafers at bar…