F. W. Woolworth Co. v. United States

Lawrence, Judge:

This appeal for a reappraisement involves the proper dutiable value of certain serving trays and bread baskets exported from Germany.

The position of plaintiff is that the entered values of said merchandise, less the amounts added under duress, are the proper applicable values, predicated on the basis of export value, as that value is defined in section 402(d) of the Tariff Act of 1930 (19 U.S.C. § 1402(d)).

There is no oral testimony of record. There was received in evidence on plaintiff’s behalf an affidavit of Hans Hubner, a partner in the firm of Schlundt & Co. of Coburg,…