Tower v. United States

MollisoN, Judge:

The 174 appeals for reappraisement enumerated in the schedule attached to this decision were consolidated for the purpose of trial. They relate to shipments of rubber-tipped bobby pins, exported from Canada between March 1952 and December 1954 and imported through the port of Niagara Falls, N. Y.

The parties have agreed that there was no foreign value applicable to the merchandise at bar. The term “foreign value” is defined in section 402 (c) of the Tariff Act of 1930, as amended. There is no dispute that the merchandise was appraised on the basis of export value, which term is…