Ringk & Co. v. United States

This appeal relates to a question of appraisement only. The merchandise was wool carpets which were imported from China under the *41tariff act of 1913, and. were entered for duty at the port of New York. The collector assessed them at a correct ad valorem rate of duty, but the importer protested against the valuation upon which the assessment was made. The protest was heard by the Board of General Appraisers and was overruled. The importer appealed from that decision.

The facts in the case appear without dispute in the record. The goods were entered in December, 1920, upon a consular invoice…