A. N. Deringer, Inc. v. United States

Oliver, Chief Judge:

This is a petition, filed pursuant to the provisions of section 489 of the Tariff Act of 1930, seeking remission of additional duties which accrued by reason of the final appraised value exceeding the entered value of nylon yarn on spools and bobbins, exported from Montreal, Canada, and entered at Champlain, N. Y.

Petitioner entered the nylon yarn at $2.55 per pound and placed no value on the spools and bobbins. The merchandise was appraised at $4.50 per pound for the nylon, 20 cents each for 3,300 spools, 60 cents each for 378 aluminum bobbins, and 45 cents each for 781…