Mutual Supply Co. v. United States

Ekwall, Judge:

This is an appeal by the importer from a finding of value made by a single judge reported as Reap. Dec. 5745, 9 Cust. Ct. 667, on certain rubber-soled, canvas-topped shoes. The shoes were exported from Japan in March 1939. Upon entry at the port of San Francisco they were appraised on the basis of the American selling price as defined in section 402 (g) of the Tariff Act of 1930, at $1.20 per pair for sizes 4, 4%, and 5, and at $1,296 for sizes 6 and 7, packed. The American selling price was adopted by reason of the Presidential proclamation of February 1, 1933 (63 Treas. Dec.…