Heilbrunn v. United States

Eewall, Judge:

Three high-speed knitting machines with accessories were imported into the port of New York. They were composed in part of steel. Due to a fire which occurred during the voyage the machines suffered partial damage and under authority of article 343 (a) (2) of the Customs Regulations of 1937 an appraisement entry was made and filed on November 2, 1938. On November 14, 1938, a consumption entry was filed. The machines were entered and appraised as machines and parts, at a value of $8,427, made up of the value of the three machines and the value of the accessories, from which was…