C. J. Tower & Sons of Buffalo v. United States

Richardson, Judge:

The importation in issue is a machine described on the invoice as a 4-cubic yard spindle mixer model No. 112S-2A which is, in fact, a spindle-type tilt concrete mixer, exported from Canada April 30,1960, by Koehring-Waterous, Ltd., Brantford, Ontario, to its sole United States purchaser, C. S. Johnson Co., Cham-paign, Ill., a division of Koehring-Waterous Corp. of Milwaukee, Wis., which owns the exporter corporation; invoiced and entered at $8,690, Canadian dollars. The machine was appraised on the basis of constructed value, as defined in section 402 (d) of the Tariff Act…