Walter v. United States

Eicwall, Judge:

These cases, which have been consolidated, involve the dutiable value of jute and wool hooked rugs from China. The question before the court is what constitutes the “time of exportation” of the merchandise to the United States, under section 402 (d) of the Tariff Act of 1930, which defines export value. Counsel have agreed that if the court decides that the time of exportation is 1941, the entered values are correct, but if such time of exportation is found to be 1946, the appraised values are correct. The appraiser adopted the latter date as the basis for his finding of export…