Robinson v. United States

.'Smith, Judge,

delivered the opinion of the court:

Laces ordered either directly from the manufacturer in St. Gall, Switzerland, or through the manufacturer’s agent in New York, *645were invoiced and entered at their actual value in francs for home consumption in Switzerland. The appraiser appraised the laces at their export value under section 302 of the emergency tariff act, which value he found to be the net price in American currency fixed for the goods when the orders were placed and accepted, less United States import duties and the costs, charges, and expenses incurred for bringing the…