United States v. Empire Distributors

Rao, Judge:

This is an application for review of a decision and judgment rendered upon an appeal for reappraisement of an importation of sanitary kitchen step-on waste cans. The merchandise in question was manufactured in Canada by Engineering .Products of Canada, Ltd., and exported therefrom on September 30, 1946, invoiced at $1 per can. It was entered at the port of Detroit, Mich., at a value of $1.15, less 5 per centum, less 8 per centum tax, each, and was appraised at $1.23 each, net, packed, upon the basis of foreign value, as that value is defined in section 402 (c) of the Tariff Act of…