Vandegrift v. United States

The merchandise involved in this appeal consists of samples of woolen cloth imported in book form. The samples are used for the purpose of selling goods of which they are representative in color, texture, and design; and, when so used and the purpose to which they were dedicated has been consummated, they are thrown away.

The appeal involves entry 1304, consisting of 3,400 bunches of samples invoiced on form “not purchased by the importer,” at £630 10 0; the invoice also contained the following statement:

The above amount is the cost of the cloth in the bunches wiiich have no commercial value…