United States v. Peacock Sales Co.

Beckworth, Judge:

This is an application to review the decision and judgment of a single judge sitting in reappraisement which was reported as Peacock Sales Co., Inc. v. United States, 58 Cust. Ct. 757, R. D. 11321.

The merchandise consists of cigarette lighters in different styles which were shipped from the Virgin Islands and entered at the port of San Juan, Puerto Rico, on December 26, 1957, and January 7, 1958. The lighters had been assembled in the Virgin Islands by V. I. Jewelry Manufacturing Corporation of St. Thomas, Virgin Islands, from parts which had previously been imported into the…