W. R. Zanes & Co. v. United States

Lawrence, Judge:

This matter is presently before me on a remand from a classification proceeding decided by the third division of this court in W. B. Zanes & Co. v. United States, 24 Cust. Ct. 468, Abstract 54346, “for determination of dutiable value under section 501, Tariff Act "of 1930, as amended by section 16 (c) of the Customs Administrative Act of 1938 [28 U. S. C. § 2636 (d)].”

The subject merchandise in these proceedings consists of wool knit sweaters imported from Scotland. Entry was made under duress (section 503 (b) of the Tariff Act of 1930 (19 U. S. C. § 1503 (b))).

According to…