Frank P. Dow Co. v. United States

Wilson, Judge:

These 46 appeals for reappraisement were consolidated for trial. Twenty-eight of them were entered at Portland, Oregon, 17 at Seattle, Washington, .and 1 at Tacoma, Washington.

The imported merchandise is invoiced as structural steel shapes, steel bolts and steel plates or castings. The invoices herein list only “bolts,” but plaintiffs’ exhibit 1-B indicates “bolts and nuts” were imported. The manufacturer and exporter, is Societa Anónima Elettrificazione, S.p.A., hereinafter referred to as S.A.E., of Milan, Italy. This merchandise was exported during 1960 and 1961. It was…