C. S. Emery & Co. v. United States

Re, Judge:

In this appeal for reappraisement the merchandise consists of two-inch thick sawn slabs of black granite exported from *85Canada on July 30,1964 and entered at the border port of Derby Line, Vermont. The granite "was shipped by truck from Alma, Quebec by the seller, National Granite, Ltd. (National) to the John Swenson Granite Co., Inc. (Swenson) at Concord, New Hampshire.

The customs and commercial invoices disclose that the granite was sold to Swenson at a delivered price (“FOB Concord N.H.”) of U.S. $3.35 per square foot, including duties. It was entered at an invoiced unit value of…