Caradine Hat Co. v. United States

Eicwall, Judge:

These are appeals for reappraisement of shipments of palm leaf hat bodies produced in the Tehuacan and Puebla *412regions of Mexico and imported into the United States at the ports of St. Louis, Mo., and Laredo, Tex. The appraiser found values for a portion of the items in the shipments on the basis of foreign value (section 402 (c) of the Tariff Act of 1930, as amended), which values were higher than those at which the merchandise was invoiced and entered. As to those items, which will be enumerated below, the importers, plaintiffs herein, claim that the invoiced and entered…