Hoenig Plywood Corp. v. United States

Mollison, Judge:

These are appeals for reappraisement from values found by the appraiser on certain plywood, imported from Italy. The merchandise was purchased and entered at a value of $47 per thousand square feet, plus packing, and was appraised at $49.03 per thousand square feet, packed, resulting in a comparatively small advance. As will be seen, however, the dispute between the parties does not concern the advance over the entered value.

The facts in the matter are not seriously controverted by either party and are as follows: The plaintiff, Hoenig Plywood Corp., purchased from the seller…