Mitchell Shipping & Forwarding Co. v. United States

Lawrence, Judge:

The two appeals for reappraisement above enumerated were consolidated and tried together in the court below.

The record discloses that two lots of unassorted fur scrap or cuttings, which accumulated in the process of manufacturing fur articles, were purchased in Winnipeg, Canada, in July 1941, for the sum of $359.00,' United States currency.

Prior to exportation the fur cuttings were assorted (some pieces being" described as worthless and thrown out) and packed in 23 bales.

In the condition above described the merchandise was imported at the port of New York. Two of the bales,…