United States v. Guy B. Barham Co.

Ekwall, Judge:

This is an appeal filed by the collector of customs at the port of Los Angeles from a finding of value on an importation of ladies’ leather gloves imported from Mexico, the exportation date being May 31, 1944. The gloves were in two sizes, 12 inches and 16 inches. The 12-inch gloves were entered and appraised at $1.75 per pair and the 16-inch at $2.49; Mexican tax of $2.55 was added to the totals. The record is silent as to whether this represents foreign or export value. It is contended on behalf of the collector that the *322export value is the proper basis of appraisement and…