United States v. F. W. Myers & Co.

Cole, Judge:

The collector of customs at Rouses Point, N. Y., appealed for reappraisement of artificial flower press machines, claiming a foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), of $300, plus 8 per centum Canadian tax, as against an entered value of $110.86, accepted by the appraiser as statutory cost of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), which he regarded to be the proper basis for appraisement.

The' machines in question were shipped from the…