Rex Cutlery Corp. v. United States

LawRENCe, Judge:

Fifteen appeals for a reappraisement, enumerated in the schedule annexed to and made a part hereof, challenge the appraisement of importations of manicuring implements, consisting of nail clippers or nippers, cuticle nippers, and scissors.

The merchandise was exported between January 28, 1954, and June 26, 1955, by Leopold Lippe & Co., Inc., of Paris (Lippe).

The merchandise was appraised on the statutory basis of foreign value of similar merchandise, as defined in section 402 (c) of the Tariff Act of 1930 (19 U.S.C. § 1402 (c)), as amended by the Customs Administrative Act of…