R. J. Saunders & Co. v. United States

Mollison, Judge:

Tbis is an appeal for reappraisement of certain bentwood cbairs exported from Czechoslovakia in August 1937, tbe merchandise being described on the consular invoice as “Bentwood-chairs, without hardware,” the item involved being No. 188E, covering 200 chairs further described as “maple A/empty.” The word “empty,” according to the record, signifies that no seats were included.

The invoice price was $12.70 per dozen, f. o. b. Hamburg, Germany, and the merchandise was entered at that value less the invoiced cost of delivery from the factory in Czechoslovakia to Hamburg.…