International Forwarding Co. v. United States

Dallinger, Judge:

This appeal to reappraisement involves the question of the dutiable value of certain paper tubes imported from Germany and entered at the port of New York in May, 1939. They were entered and appraised on the basis of the United States value, as defined in section 402 (e) of the Tariff Act of 1930. It is conceded that said merchandise has no foreign or export value; that the United States value thereof is the correct basis for appraisement; and that the basic selling prices in the United States for the various sizes of tubes involved herein are the basic selling prices…