Empire Distributors v. United States

Mollison, Judge:

This appeal for reappraisement involves the value, for duty purposes, of sanitary kitchen step-on waste cans manufactured by Engineering Products of Canada, Ltd., of Montreal, Canada, exported from Canada on September 30, 1946, and entered at the port of Detroit, Mich. The entered value of the merchandise was $1.15, less 5 per centum, less 8 per centum tax, each, and it was appraised at $1.23 each, net, packed, on the basis of foreign value, *488which, is defined in section 402 (c) of the Tariff Act of 1930, as amended-All prices and values referred to herein are in Canadian…