H. Muehlstein & Co. v. United States

MollisoN, Judge:

This is an appeal for reappraisement of the value of certain ebonite or hard rubber dust, exported from England on or about November 20, 1951.

Two grades of ebonite dust were involved in the shipment, one denominated 70/30S, made from natural crude rubber and sulphur, and the other No. 3, made from high-grade natural scrap rubber and sulphur.

Grade 70/30S was entered at a unit price of 3 shillings 10 pence per pound, plus packing, as invoiced, and was appraised at 4 shillings per pound, plus packing, as invoiced. Grade No. 3 was entered at a unit price of 2 shillings 3 pence per…