Geo. S. Bush & Co. v. United States

Wilson, Judge:

These appeals for reappraisement involve the proper dutiable value of certain rubber-soled shoes with canvas uppers, exported from Japan between December 1956 and May 1957 and entered at the port of Seattle. The price categories involve children’s sizes 5 through 12, and youths’ sizes 12% through 3.

Appraisement of the merchandise was made on the basis of the American selling price of a “like” or “similar” domestic shoe, pursuant to the provisions of section 402(g) of the Tariff Act of 1930, as amended, at $1.95, less 2 per centum, packed, for children’s shoes, sizes 5 through…