United States v. Frank P. Dow Co.

Cresol, imported on June 30, 1926, at the port of Los Angeles, Calif., was entered for consumption on July 2, 1926, at its invoice value, which was its foreign value and export value. The merchandise was appraised by the appraiser on July 20, 1926, at the American selling price of the similar competitive domestic product, an advance of more than 100 per centum over the foreign and export value of the merchandise. The collector on October 29, 1926, classified the cresol as a coal-tar product dutiable at 7 cents per pound and 40 per centum ad valorem under paragraph 27 of the Tariff Act of…