F. W. Myers & Co. v. United States

Oliver, Presiding Judge:

These are appeals to reappraisement under section 501 of the Tariff Act of 1930 from the values found by the United States appraiser at the port of Rouses Point, N. Y., on certain polymerized vinyl acetate resins of various consistencies, imported from Canada. At the hearing, the ten appeals under consideration were consolidated for the purpose of trial, by consent of counsel for the respective parties.

There seems to be no dispute that the proper basis of appraisement for this merchandise is foreign value. The sole question before m e is whether an item of 8 per centum…