United States v. Acme Steel Co.

Rao, Judge:

This is an application for review of a decision and judgment of a single judge sitting in reappraisement (Reap. Dec. 10135) sustaining the entered values of an importation of steel strapping from Canada.

The merchandise in issue was exported on or about March 14,1960, by the Acme Steel Company of Canada, Ltd., Toronto, Ontario, and imported by the Acme Steel Company of Chicago, Ill., through the port of Buffalo, 1ST.Y. It consisted of three sizes of steel strapping entered, as invoiced, in Canadian funds, f.o.b., Toronto, at, respectively, $13.46, $12.82, $12.72 per 100 pounds. It…