Japan Import Co. v. United States

GRAHAM, Presiding Judge.

The appellant imported from Japan, under the Tariff Act of 1930 (19 U.S.C.A. § 1001 et seq.), at the port of New York, certain shoes with canvas tops and rubber soles, which were dutiable at 35 per centum ad valorem under paragraph 1530 (e), § 1, of said Tariff Act (19 U.S.C.A. § 1001, par. 1530 (e). Appraisement was made of the shoes on the basis of American selling price, as provided in section 402 (g) of said Tariff Act (19 U.S.C.A. § 1402 (g), by virtue of the Proclamation of the President under the provisions of section 336 of the Tariff Act of 1930 (19 U.S.C.A. §…