Tower v. United States

Mollison, Judge:

The merchandise the subject of this appeal for reappraisement is described on the invoice as “Black Plastahide 36" .0020 Gauge plain, not printed,” and consists of sheet plastic goods. It was imported from Canada and invoiced at no charge to the importer. The invoice, however, carries the notation “This material sells at $1.08 per yard Canadian Funds for home consumption,” and entry was made at a total value of United States $20, or a unit value of United States $1 per yard, packed. It was appraised at a unit value of Canadian $1.50 per yard, net, packed, on the basis of…