Superior Merchandise Co. v. United States

Nichols, Judge:

This is an application for review of a decision and judgment of Donlon, J., sustaining the appraised value of the merchandise. Superior Merchandise Company v. United States, 50 Cust. Ct. 508, Reap. Dec. 10539.

The merchandise is described on the invoices as “carnival necklets” and on the entries as “glass bead necklets” or “beaded articles necklets.” It was exported from Czechoslovakia on July 17, July 22, and September 29,1954, and was entered at the port of New Orleans at 18% cents per dozen, plus packing. It was appraised at 19% cents per dozen, plus packing.

The parties are…