Chas. E. Washburn Co. v. United States

Johnson, Judge:

These reappraisement appeals involve the proper value applicable to certain Fénix and Peerless phonograph records imported from Mexico City, Mexico, from March to May 1946. The records were invoiced at U. S. $0.45 each. The Fénix records were entered at the same price. The packing was added, but the cost of envelopes was included. The Peerless records in reap-praisement 163053-A were entered at the same price, plus packing and plus the cost of the envelopes, although such envelopes were included in the entered price of the remaining reappraisements. ■ All of the records were…