Nichols & Co. v. United States

Donlon, Judge:

Three appeals to reappraisement have been consolidated for purposes of trial. The merchandise at bar consists of synthetic fibers, variously described as nylon staple and acrylic staple, of differing deniers and weights, some first quality and some substandard, all manufactured in France, bought there from the manufacturer by plaintiff’s commission merchant for plaintiff’s account, and *918imported at Boston in 1962. Although, the documents show shipment from Bremen, both plaintiff and defendant agree that France is the country of exportation; and this is accepted as fact, there…