United States v. Peabody

This is an appeal by the Government from a judgment of the United States Customs Court, Second Division, Reap. Dec. 7999, in a reappraisement proceeding involving eleven appeals to reappralsement, Nos. 140737-A to 140748-A, inclusive.

The merchandise consists of safety matches imported from Finland and entered at the port of New York in the years 1929-1931. The *60matches were invoiced and entered at $14.00 per case, less certain nondurable items, and were appraised under section 402 of the Tariff Act of 1930 at “C. O. P. 28.0057 Finnish Marks per 1 gross Boxes.” The merchandise was further…