R. J. Saunders & Co. v. United States

Wilson, Judge:

The merchandise involved in the above-mentioned appeal for reappraisement is Thiourea, a chemical manufactured by Miike Gosei Chemical Industry Co., Ltd., of Japan, and exported therefrom on or about March 11, 1958, by Nippon Trading Co., Ltd., the exclusive export agent of the manufacturer.

The merchandise in question, specified on the official final list promulgated by the Secretary of the Treasury, T.D. 54521, was appraised on the basis of foreign value, as defined in section 402a (c) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165.…