Heyman Co. v. United States

Rao, Judge:

Tbe three appeals for reappraisement herein involved have been consolidated for purposes of trial. They relate to several importations of so-called sisal pads, which are, in fact, composed wholly of henequen fiber. The pads in issue were manufactured by Progress Padding Co., S.A., of Merida, Yucatan, Mexico (hereinafter called Progress), and were exported to the United States during August and September 1955. They were appraised on the basis of the statutory export value of similar merchandise (§ 402(d), Tariff Act of 1930)1 produced by Cordeleria Santa Ines, S.A., of Merida, *534Yucata…