T. M. Duche & Sons, Inc. v. United States

Oliver, Chief Judge:

The five appeals enumerated in the attached schedule are for reappraisement of the values of certain agar agar, imported into the United States during the years 1958 and 1959. Among the issues raised by the said appeals is the question of whether the Kingdom of Morocco or the United Kingdom of Great Britain *378and Northern Ireland was the “country of exportation” of the merchandise within the meaning of that term, as used in section 402 (b) and (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956.

In each case, the merchandise was entered at the…