Oceanic Trading Co. v. United States

Hatfield, Judge,

delivered tbe opinion of the -court:

This is an appeal from a judgment of the United States Customs Court in reappraisement 99570-A.

Imported merchandise, consisting of Jacquard-woven table covers and bedspreads, was entered at the port of New York at the invoice prices — claimed by appellant to be the foreign, export, and dutiable values of the merchandise.

The local appraiser appraised the merchandise at its United States values, which were greater than its entered values. The importer appealed to reappraisement.

Evidence was. introduced by appellant on the trial before…