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

Mollison, Judge:

This is an appeal for reappraisement of the value found by the appraiser for certain rubber floormats, exported from the Netherlands on or about June 30, 1951.

It is clear from the evidence offered by the parties and the briefs filed in their behalf that there is no dispute between them that the correct basis of value for the merchandise in issue is the foreign value of such merchandise, as defined in section 402 (c) of the Tariff Act of 1930, as amended. The plaintiff claims that the correct value on that basis is the entered value of Dutch florins 3.20 each, plus 4 percent…