Ramsey v. United States

Cole, Judge:

Dress fronts for infants’ dresses, that had been produced in this country and shipped to Mexico for the purpose of ornamenting by embroidery or other fancy work, designs stamped thereon by the domestic manufacturer, were imported through the port of San Antonio, Tex.

|k Plaintiff made entry at values that embraced all elements of cost accruing in the United States, as well as the value or cost of labor, the only item of expense, incurred in Mexico, and in doing so sought to apply the provisions of paragraph 1615 (g) of the Tariff Act of 1930, as amended by the Customs…