Tanous v. United States

JOHNSON, Judge:

The merchandise involved in this appeal for reappraisement consists of bubble chewing gum, exported from Mexico on February 27, 1947. It was entered at 6.50 Mexican pesos per 100 tablets, plus stamp tax, and was appraised on the basis of the export value of similar merchandise at 8 Mexican pesos per 100 tablets, net, packed, plus 1.65 per centum Mexican stamp tax. Plaintiff contends that the invoiced and entered value represents the foreign and export value of the merchandise under section 402(c) and (d) of the Tariff Act of 1930, as amended by the Customs Administrative Act of…