Bill & Caldwell, Inc. v. United States

Laweence, Judge:

Men’s fur felt hats, known as Borsalino hats, imported from Italy,'were appraised on the basis of cost of production (sec. 402 (f) of the Tariff Act of 1930). On appeal for reappraisement by the importer, the court below, Judge Walker sitting as single judge, found the cost of production, as represented by the appraised values, to be the proper basis for determining the value of these hats, and that sales or offers for sale in Italy of such or similar hats were made to wholesalers and retailers only in usual wholesale quantities and in the ordinary course of trade; that all…