Universal Commercial Corp. v. United States

Cline, Judge:

This is a petition filed under section 489 of the Tariff Act of 1930 for remission of additional duties assessed upon an importation of ostrich feathers which were undervalued upon entry.

The shipment was entered at the port of New York at the invoice value in United States currency and was appraised in Argentine pesos, the appraiser’s notation on the summary sheet being:

Appraised in Argentine Pesos. Proclaimed rate May 5, 1934, .341266. Importer claims correct rate .2385.

The importer filed an appeal to reappraisement and the record in the reappraisement proceeding was…