Vandegrift Forwarding Co. v. United States

Oliver, Chief Judge:

These three appeals for reappraisement relate to several different metal articles that are identified on the in*678voice as compacts, combs, pill boxes, perfume fiacons, and lipstick holders. All of the items were entered at the invoice unit prices, less 2 per centum cash discount, packed. Plaintiff claims that the proper basis for appraisement of the articles in question is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value is the entered value in each instance. Appraisement was made on the basis of foreign value, as defined…