United States v. D. C. Andrews & Co.

Lawrence, Judge:

This is an application for review of the decision and judgment of the trial court, reported as D. C. Andrews & Co., Inc. v. United States, 39 Cust. Ct. 647, Reap. Dec. 8993, which held that the dutiable value of an importation of rubber floor mats from the Netherlands was the entered value.

The controversy before the trial court was restricted to the question whether the appraiser on appraisement properly made an addition of 15 per centum to the list price of the merchandise in the foreign market.

In support of its contention that said item of 15 per centum formed no part of the…