A. W. Fenton Co. v. United States

Landis, Judge:

The overriding issue for determination in these appeals for reappraisement (there are seven consolidated for trial) is the dutiable export value (section 402, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 70 Stat. 943, T.D. 54165) of crushed dolomite, a kind of stone, exported from Canada in seven shipments during the period April 20, 1962, to December 10, 1964. There are connected issues involving alleged appraised c.i.f. prices and appraised nondutiable and dutiable charges which I shall take up in this opinion.

The stone was shipped in sizes…