E. Dillingham, Inc. v. United States

Eao, Chief Judge:

The merchandise involved in this case consists of children’s and misses’ rubber boots imported at Alexandria Bay, New York from the Bata Shoe Company of Canada, Ltd., from March through May 1963. It was appraised on the basis of American selling-price, as defined by section 402a (g) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, under the authority of a Presidential Proclamation issued February 1, 1933, as a result of an investigation under the flexible tariff provision, section 336 of the Tariff Act of 1930. 63 Treas. Dec. 232, T.D. 46158.

Pla…