Hoenig Plywood Corp. v. United States

Rao, Judge:

This is an application for review of a decision and judgment (Reap. Dec. 8918) sustaining the appraised value of certain imported plywood upon the ground of a failure of proof of any alternative values within the statutory formulae set forth in section 402 of the Tariff Act of 1930, as amended.

The merchandise in question was imported in sheets of a size suitable for use in the manufacture of doors. A typical invoice description thereof reads as follows:

Poplar Plywood

full 3 mms. Thickness

Faces “Red Helm”

Backs Brandless

*608Appraisement was made on the basis of export value as defined in…