Mutual Supply Co. v. United States

Dallinger, Judge:

This appeal to reappraisement involves the proper value of certain rubber-soled canvas shoes, balmoral type, imported from Japan and entered at the port of San Francisco on April 18, 1939. The merchandise was invoiced at 12.24 yen per dozen pair, packing included, and was entered under the so-called duress provisions of section 489 on the basis of the American selling price at $1.20 for the sizes 4 and 5 and at $1.296 for sizes 6 and 7. The merchandise was appraised at the values as entered. Thep appraiser’s action was based on section 402 (g) of the Tariff Act of 1930…