Nippon Dry Goods Co. v. United States

Cline, Judge:

This is an appeal for a reappraisement of certain wearing apparel made of rayon fabrics. The merchandise was imported from Yokohama, Japan, on November 16, 1935, and, upon entry thereof at the port of San Francisco, the importer added the total amount of 165.86 yen to the invoice value to meet advances made by the appraiser on merchandise covered by entries 6532, 6785, and 10238. The amounts added to the various items are noted in lead pencil on the invoice opposite the extended total value of the items. A so-called “duress” certificate attached to the invoice contains the…