W. X. Huber Co. v. United States

Mollison, Judge:

This is an application for review of the decision and judgment of Cline, J., reported in 19 Cust. Ct. 284, Reap. Dec. 7430, holding foreign value, as defined in section 402 (c) of the Tariff Act of 1930 (19 U. S. C. § 1402 (c)), to be the proper basis of value of certain earthenware glazed tiles exported from England on various dates between October 2, 1937, and March 30, 1941, and that such value as to each item is the appraised value. The appeals for reap-praisement involved are listed in the attached schedule “A.”

The tiles were manufactured and exported by H. & R. Johnson,…