Humphrey & MacGregor, Inc. v. United States

Lawrence, Judge:

Plaintiff imported from England so-called pre-stressed steel bars together with “Sets of Ends,” consisting of nuts and washers to be used in connection with the bars.

There were 140 bars, 47 feet 8% inches long, and 275 bars, 47 feet 4% inches long, all 1 inch in diameter, which were invoiced and entered at $0,226 and appraised at 24.4d per foot. The 830 sets of ends (nuts and washers) were invoiced and entered at $1,625 each and appraised at 12/0d per set, all items net packed. The merchandise was appraised upon the statutory basis of foreign value. Plaintiff contends,…