F. B. Vandegrift & Co., Inc. v. The United States

RICH, Acting Chief Judge.

This is an appeal by the importer from a decision and judgment of the Second Division, Appellate Term, United States Customs Court, 60 Cust.Ct. 965, A.R.D. 239, affirming the decision and judgment of the trial judge, 56 Cust.Ct. 715, R.D. 11169, in a reappraisement proceeding.

The merchandise involved comprises 35 rolls of linoleum, 49 inches wide, described as A. c/c Natural Tan No. 2 B 300 (hereinafter Tan), and 10 rolls of another linoleum, described as A. c/c Sea Green 25/2 B 312 (hereinafter Green). The linoleum was imported from Barry, Ostlere & Shepherd,…