Hensel, Bruckmann & Lorbacher, Inc. v. United States

Foed, Judge:

The appeals set forth in schedule “A,” attached hereto and made a part hereof, consolidated for purpose of trial, relate to importations of ribbons of various sizes which were exported from France and entered at the port of New York.

The involved merchandise was entered at the invoice value, less nondutiable charges, plus 1.01 per centum tax. The ribbons were appraised on the basis of foreign value at various prices, dependent on their size. It is the contention of plaintiff that said merchandise consists of job-lot ribbons, which are properly dutiable at the purchase price.

This…