Carey & Skinner, Inc. v. United States

Cole, Judge:

Irving Air Chute Incorporated of Buffalo, N. Y., imported in April 1940, from its subsidiary, Irvin Air Chute Limited of Fort Erie, Canada, a shipment of braided silk cord which the domestic corporation entered at an aggregate value of $5. The merchandise was appraised in June 1941, on the basis of cost of production, section 402 (f) of the Tariff Act oil 1930 (19 U. S. C. 1940 ed. § 1402), the entered value being advanced to $10.35, Canadian currency, per gross yards, net packed, resulting in an appraised value of $475, entailing an increased duty of $427.50 and an additional or…