Samuel Shapiro & Co. v. United States

Richardson, Judge:

This appeal for reappraisement presents the question as to the proper dutiable value of certain rifle parts, which were exported from Otterup, Denmark, on July 21, 1956, and entered at the port of Baltimore, Md., on August 6, 1956. The merchandise was packed in 10 cases and was described on the commercial invoice as “100 actions cal. 222 Rem. M.54” (an action is the firing mechanism of a rifle). The actions were entered at $37 each, United States money, and were appraised by the appraiser on the basis of United States value at $67,057, each, United States money, net, packed.

A…