Schmidt v. United States

Ford, Judge:

The proper value for dutiable purposes of certain grain milling machinery described on the invoice as “B-10 measurers” forms the subject of the above appeal for a reappraisement. The measurers were invoiced at a price of $392 per unit, plus packing case, *585plus carriage and f.o.b. expenses, less a discount of 20 percent. The appraiser at Minneapolis appraised the merchandise as entered on the basis of constructed value, as defined in section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, since the merchandise does…