Calif-Asia Co. v. United States

Cole, Judge:

In this case, the appeal for reappraisement filed pursuant to the provisions of section 501 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1501) is based upon an addition of 3.17 per centum by the appraiser to his finding of 71}( cents (Shanghai currency) per square foot, plus packing, on grass rugs exported from Shanghai, China, in April 1941 and entered at the port of Los Angeles, in May 1941.

When the case was heard at the port of entry on February 23, 1944, the customs examiner who advisorily appraised the instant merchandise testified that the addition in question “equalled…