Myers v. United States

Rao, Chief Judge:

The merchandise involved in this appeal for reappraisement consists of rubber doors exported from Canada in February 1962 by W. B. McGuire Engineering Co., Ltd., and entered at the port of Champlain, N.Y., by the plaintiff for the account of The Peelle Co. of Brooklyn, N.Y. The merchandise was invoiced and entered at various unit prices, less 45 percent, and less $6.30 for nameplate, final polishing, and literature. It was appraised at the unit invoice prices, less $6.30, less 10 percent, on the basis of export value, as that value is defined in section 402(b) of the Tariff…