United States v. International Graphite & Electrode Corp.

This is an appeal from a judgment of the United States Customs Court, Third Division, in reappraisements 97908-A to 97942-A, inclusive.

Merchandise, consisting of “electrodes and nipples of various sizes,” was imported into the United States from Canada, and entered at the port of Niagara Falls, N. Y. That covered by reappraise-ments 97908-A and 97909-A was imported under the Tariff Act of 1922, and that covered by the other protests was imported under the Tariff Act of 1930. It was entered, according to the statements of counsel for appellee, “at the cost of production,” $.088 per pound, and…