Hughes Fawcett, Inc. v. United States

Kincheloe, Judge:

These appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, involve the question of the dutiable value of flax yarn imported by the plaintiff under the Tariff Act of 1930 from Czechoslovakia covering a period from September 1934 to March 1937 and entered at the port of New York. All of these cases were consolidated for the purpose of trial.

The yarn was appraised on the basis of foreign value which is conceded by both plaintiff and defendant to be the correct basis. The per se unit prices and charges are conceded by both parties to be correct…