United States v. Testing Machines, Inc.

LawRence, Judge:

The collector of customs has appealed for a reappraisement of merchandise invoiced as “1 Canadian Standard Freeness Tester complete with all accessories.” It was appraised as entered at $145 United States currency plus 8 per centum sales tax. It does not appear of record what statutory value formed the basis of the appraisement. Regardless of that circumstance, however, it is my duty to determine the value of the merchandise whether or not the appraisement was defective or erroneous. United States v. F. W. Woolworth Co. et al., 22 C. C. P. A. (Customs) 184, T. D. 47126.

The…