Larsen Importing Corp. v. United States

LawreNCE, Judge:

This appeal relates to certain watch hands imported from Switzerland designed for use as replacements in repairing watches. They were entered at certain per se invoice prices, less varying discounts depending on the quantity purchased, plus majora-tions or increases of 10 and 14 percent, less a trade or wholesaler’s discount of 25 percent, less a cash discount of 5 percent, packed. They were appraised at the same per se invoice prices, plus the maj orations or increases of 10 and 14 percent, less only the cash discount of 5 percent, packed.

There is no dispute as to the per se…