United States v. American Agar & Chemical Co.

OliveR, Chief Judge;

The merchandise in question consists of bleached flake agar-agar which was manufactured by Compañía Mexicana de Agar, S. de R..L., of Ensenada, Mexico (hereinafter referred to as C, M. A.). The shipment involved herein was.exported from Mexico in July 1944, and- entered through the subport of San Ysidro, Calif. The merchandise was invoiced’and entered on the basis of foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, at $2.25 per pound net packed f. o. b. Ensenada. Appraisement was made at 30 pesos…