F. B. Vandegrift & Co. v. United States

Nichols, Judge:

The merchandise involved in this appeal for reappraisement consists of two kinds of linoleum, natural tan and *716sea green, exported from the United Kingdom on or about December 7, 1960, and entered at the port of Philadelphia on December 30, 1960.1 It was appraised on the basis of export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The merchandise is not on the final list (T.D. 54521). Plaintiff does not contest the basis of valuation but only the amount thereof. The following are the appraised…