United States v. Bamberger

Mollison, Judge:

These are appeals filed by the collector of customs for reappraisement of certain square and round sterling silver ■compacts imported from Canada during the month of November 1945. The merchandise was entered and appraised on the basis of export value, the square compacts at $2.25 plus 8 per centum tax each, and the round at $3 plus 8 per centum tax each, both in United States currency. They are claimed to be properly dutiable on the basis of foreign value, the square compacts at $4.15 each, and the •round at $5.50 each, both in Canadian currency. “Export value” and “foreign…