F. W. Kuehne Co. v. United States

Wamcer, Judge:

This is an appeal for reappraisement from the value found by the United States appraiser at the port of New York on a shipment of tanned, dyed, and shaved kidskins exported from Czechoslovakia on May 24, 1938. The merchandise was invoiced at 25 Czechoslovakian kronen per skin, plus packing, but was entered at K6. 20% each, plus packing, as representing the foreign value thereof (section 402 (c), Tariff Act of 1930). Appraisement was made bn the basis of cost of production (section 402 (f) of the same act) by taking the invoiced price of K6. 25 per skin to be the costs specified…