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JUDSON SHELDON INTERNATIONAL CORP. v. UNITED STATES

A.R.D. 295; Reap. R67/17097, R67/17105, R67/17103.

331 F.Supp. 1393 (1971)

JUDSON SHELDON INTERNATIONAL CORPORATION, Island Woods International, Appellants, v. The UNITED STATES, Appellee.

United States Customs Court, Second Division, Appellate Term.

September 15, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad, San Francisco, Cal., of counsel), for appellants.

L. Patrick Gray, III, Asst. Atty. Gen. (Michael M. Hunter, New York City, trial atty.), for appellee.

Before RAO, Chief Judge, and FORD and NEWMAN, Judges.

NEWMAN, Judge:

This is an application for review by plaintiffs below of the decision and judgment of the trial court in Judson Sheldon International Corporation, Island Woods International v. United States, 64 Cust. Ct. 760, R.D. 11713 (1970). The merchandise involved is described on the invoices as "Prefinished Philippine Lauan Plywood", and consists of various styles of prefinished plywood panels, purchased by Island Woods International of California (I.W.I.),

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