D. N. & E. Walter & Co. v. United States

Wilson, Judge:

This is a petition for remission of additional duties pursuant to section 489 of the Tariff Act of 1930, which duties accrued by reason of the undervaluation on entry of certain bales of rugs, imported from China and entered at the port of San Francisco.

The factual situation involving this merchandise is as follows: A quantity of jute and wool hooked rugs was purchased by the importer in Tientsin, China, and transported therefrom in 1941, in three shipments, for exportation to the United States. One shipment (reappraisement 163450-A), purchased in March 1941, was shipped to…