Independent Cordage Co. v. United States

Kao, Cliief Judge:

In. these appeals for reappraisement, which were consolidated at the time of trial, this court is asked to determine whether or not a ¼-cent per pound discount allowed after the purchase of a certain quantity of merchandise within a certain period of time is an element of the export value thereof, as said value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The merchandise, which consists of sisal twine, does not appear on the Final List of products promulgated by the Secretary of the Treasury, pursuant to said…