General Wool Co. v. United States

Landis, Judge:

This case is before us on an application to review the decision of the trial judge as to the dutiable value, under section 402 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, T.D. 49646, of wool rag rugs exported from Japan between April 27, 1950, and April 18, 1952. General Wool Co., Inc., et al. v. United States, 56 Cust. Ct. 730, R.D. 11177.

The decision covered 23 appeals for reappraisement, consolidated for trial, contesting the statutory export value basis at which the wool rag rugs were appraised under section 402(d), and claiming cost of…