United States v. Heyman Co.

Richardson, Judge:

This is an application for review of the decision and judgment of a single judge sitting in reappraisement and holding that export value of similar merchandise is the proper dutiable value of the involved merchandise. From the judgment entered on February 1, 1962, and reported in 48 Cust. Ct. 533, Reap. Dec. 10157, the defendant appeals.

The involved merchandise consists of so-called sisal pads, composed of 100 per centum henequen fiber, about % inch in thickness and weighing approximately 3 ounces per square foot. The merchandise was produced in Merida, Yucatan, Mexico, by…