Butler Bros. v. United States

Ekwall, Judge:

This case involves three appeals for reappraisement from the appraiser’s finding of value on various items of “bubble *405glassware” from Mexico entered at the port of Laredo, Tex. The merchandise was appraised at values higher than the invoiced and entered values on the theory that there was no statutory foreign or export value for identical merchandise, except as to those items which were appraised as entered. This appraisal was based on foreign or export value (both being the same) of what the appraiser considered similar glassware produced and sold by another manufacturer in…