Cheerio Toys & Games, Inc. v. United States

Cline, Judge:

This is a petition for the remission of additional duties accruing under section 489 of the Tariff Act of 1930 due to undervaluation of merchandise.

The merchandise consisted of wooden toys, referred to as tops or Yo-yos, exported from Canada on October 31, 1946, and entered at Buffalo, N. Y., on November 6, 1946. The consular invoice, certified November 1, 1946, shows a price of $6.14 per gross, and entry was made at that price plus 8 per centum for Canadian sales tax. The merchandise was appraised on January 22, 1948, at $1.08 per dozen, net, packed, sales tax included.

An appeal…