J. L. Hammett Co. v. United States

OiEtDIDiEt

Eicwall, Judge:

This is an appeal by the importer from the finding of value by the appraiser on an importation consisting of 9,700 pounds of plasticine from England. The merchandise was packed in 1-pound cartons. The date of exportation was January 12, 1945. It was invoiced and entered at 7% pence (sterling) per pound, plus packing, as invoiced, which plaintiff contends is the export value as defined in section 402 (d) of the Tariff Act of 1930. The United States appraiser found a value of 2 shillings per pound, less a discount of 33}i percent, less a cash discount of 2}i percent,…