Frank P. Dow Co. v. United States

Rao, Judge:

Plaintiff herein imported 1,000 tennis racket frames from Australia for the account of Pacific Coast Racket Distributing Co. of Los Angeles. The importation consisted of five different styles of frames, there being 200 of each variety. This merchandise was entered at the port of Los Angeles, Calif, at the invoice prices, plus *54810 per centum, plus cases and packing. The details of the entered and appraised values are as follows:

Invoice description Entered value (Australian currency) Appraised value (Australian currency)

Finalist 32/3 40/0

Regent 27/9 35/3

Minerva 22/3 29/3

Challenge 20/6…