United States v. Frank P. Dow Co.

Oliver, Chief Judge:

This application for review is by cross-appeals from a decision and judgment (Reap. Dec. 7645), holding the proper basis for the determination of the value of certain articles, described on the invoice as “Picture Frames & Pictures,” to be the *464foreign value, section 402 (c) of the Tariff Act of 1930, and that such values were 35 Mexican pesos for single portraits and 55 Mexican pesos for double portraits, packing included, plus 3.3 per centum. Two types of articles are involved herein, one consisting of the-so-called “singles,” containing the picture of one person, and the…