Pistorino & Co. v. United States

LawRENCe, Judge:

Certain fishing reels were shipped by the Lawson Machine Works of Montreal, P. Q., Canada, and entered at the port of Boston, Mass., for the account of H. A. Whittemore & Co., Inc.

The merchandise was invoiced at $3.50, United States currency, per reel, and entered at the equivalent price of $3.90, Canadian currency, plus 8 per centum sales tax.

It was appraised at $7.95, Canadian currency, less 35 per centum, packed, on the statutory basis of foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)).

Pl…