John V. Carr & Son, Inc. v. United States

Richardson, Judge:

These appeals involve the proper dutiable value of merchandise which is described on each of the invoices as a “IR'O" Tamp-A-Door Baling Press.” These baling presses, four in number, were exported at different times from Kingston, Ontario, Canada, and entered at Detroit, Mich. They were manufactured in Canada by Canadian Locomotive Co., Ltd., of Kingston, hereinafter referred to as Canadian, for Chattanooga Welding & Machine Co. of Chattanooga, Tenn., hereinafter referred to as Chattanooga, and shipped to American customers of Chattanooga. It appears that the baling press is…