F. W. Myers Co. v. United States

Ekwall, Judge:

This case involves three appeals for reappraisement of canned pumpkin imported from Canada during May 1945. The merchandise was invoiced at $1 (United States currency) per dozen cans, entered at $1.05 (Canadian currency) per dozen cans, plus 8 per centum Canadian sales tax, and appraised on the basis of foreign value at $1.30 (Canadian currency) per dozen cans, less 2K per centum cash discount, less one-fourth of 1 per centum for leaks and swells, plus 8 per centum Canadian sales tax. Plaintiff claims that there is no foreign value on the ground that the Canadian market is…