Mexican-American Hat Co. ex rel. Koeller-Struss Co. v. United States

Walker, Judge:

These appeals to reappraisement, 45 in numbei, listed in schedule A, attached to and made a part hereof, involve the dutiable -value of Mexican harvest hats exported from Mexico to the United States during the period from May 1936, to August 1939. In each case the importer made advances on entry, following the procedure set forth in section 503 (b) of the Tariff Act of 1930, because of advances made by the appraiser in a similar case then pending on appeal to reappraisement. The test case was. subsequently finally decided, the decision being reported in International Harvest Hat…