C. J. Tower & Sons of Niagara, Inc. v. United States

Ford, Judge:

The merchandise, the dutiable value of which is here involved, consists of a quantity of aluminum masters upon which material to be reproduced is typed or written. The parties agree that the merchandise does not appear on the list of articles designated by the Secretary of the Treasury in 93 Treas. Dec. 14, T.D. 54521, as provided for in section 6(a) of the Customs Simplification Act of 1956,91 Treas. Dec. 295, T.D. 54165. Accordingly, the imported merchandise is dutiable under section 402 of the Tariff Act of 1930, as amended, supra.

Appraisement was made on the basis of…