Plywood & Door Northern Corp. v. United States

Newman, Judge:

This is an application for review by plaintiff below of the decision and judgment of the trial judge sitting in reap-praisement in Plywood & Door Northern Corporation v. United States, 60 Cust. Ct. 700, R.D. 11448 (1968), holding that the appraised values were the proper dutiable export values of certain imported birch plywood.

The plywood, which is the subject of this case, was exported from Hanko, Finland, on June 24, 1965 by Oy Wilh. Schauman Ab, and entered at the port of Newport News, Virginia, on July 28, 1965. The parties agree that birch plywood appears on the Final List,…