Roberts v. United States

Memorandum to Accompany Order

LawRence, Judge:

The importation to which this appeal relates is described on the invoice as a “Plastic Injection Mould #474 Speedboat Deck.”

In plaintiff’s brief, it is stated that the article was entered at “a declared value for home consumption in Canada of $550.” It was appraised at $841.80 packed, including the cost of design, on the statutory basis of cost of production, section 402(f) of the Tariff Act of 1930.

In its brief, plaintiff presents the following questions for determination by the court:

1. On the date of export from Canada was there a foreign or…