A. N. Deringer, Inc. v. United States

Oliver, Chief Judge:

This appeal for reappraisement relates to merchandise that is described on the invoice as “Unik Doors No. 90- — - Stain Grade,” and which was exported by Canada Flushwood Door, Ltd., of Terrebonne, Quebec, and imported by the Concord Lumber Co., Inc., of Albany, N. Y. Entry was made at prices enumerated below. Appraisement was made at higher unit prices, which the appraiser regarded as foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. The entered and appraised values of the different…