United States v. Pacific Customs Brokerage Co.

Rao, Judge:

This appeal for reappraisement, filed by the collector of customs at the port of St. Albans, involves the question of the proper dutiable value of six live chinchillas exported from Canada to the United States. These chinchillas were invoiced as follows:

Purebred Chinchilla Female

“Gibbon Cl N 78 (660) Tattoo CL L Ear N 78 R Ear

Purebred Chinchilla Male

“Gibbon 33 1142 (654) Tattoo 33 L Ear 1142 R Ear

Purebred Chinchilla Male

“Cap Sante SLR N 135 (664) Male Tattoo SLR L Ear N 135 R Ear

Purebred Chinchilla Female

“Yamaska 1C (697) Tattoo YR L Ear Ic R Ear

Purebred Chinchilla Male

Cap Sante CL…