Montgomery Ward & Co. v. United States

Cline, Judge:

These are appeals, for reappraisement of silverware and jewelry exported from Mexico on July 21, 1943, November 17, 1943, and January 17, 1946. The merchandise consisted of various items of silver jewelry and silver water pitchers, spoons, butter *348spreaders, ash trays, and bowls manufactured by Spratling y Arte-sanos, S. A., Taxco, Mexico. It was appraised on the basis of foreign value at the list prices. The importer claims that the correct dutiable values are the list prices less 25 per centum.

At the trial plaintiff called Paul K. Bonebrake, manager of the Jewelry and Silverware…