Jones v. United States

Cole, Judge:

In this case, the parties concede foreign value, section 402 (c) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c) ), to be the proper basis for appraisement.

The appeal concerns a shipment of two items, described on the invoice as “102 doz. Ladies leather Slippers, Ref. ZP-404” and “148 doz. Men’s leather Slippers, Ref. ZP-505,” exported from Havana, Cuba, on January 28, 1944 (exhibit 3), and entered for consumption at Pittsburgh, Pa., on March 10, 1944. The merchandise was entered as invoiced, i. e., the ladies’…