Pacific Customs Brokerage Co. v. United States

Lawrence, Judge:

Plaintiff has appealed from the appraisement by the United States appraiser, pursuant to the provisions in section 501 of the Tariff Act of 1930 (19 U. S. C. §1501), as amended, of an importation from Canada of machinery and parts for use in the manufacture of spring clothespins. The merchandise presently before the court is one of six importations comprising a complete “group unit” of said machinery. With regard to the other five importations, appraisement has been withheld pending a decision in the instant case.

Appraisement was made on the basis of statutory cost of…