Globe Shipping Co. v. United States

Ford, Judge:

This appeal for reappraisement involves the question of the proper dutiable value of certain grain milling machines entered at New York by plaintiff, Globe Shipping Co., Inc., the customhouse broker for Simon Carter Co. The parties are in agreement that the merchandise does not appear on the final list, 93 Treas. Dec. 14, T.D. 54521, and therefore the merchandise is properly subject to appraisement under section 402, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165.

The involved machines were appraised under section 402(d),…