Gehrig, Hoban & Co. v. United States

Ford, Judge:

The appeal for reappraisement listed above is brought to ascertain the proper dutiable value of two Eleroda D-l sparking machine tools, which were imported from Switzerland complete with accessories and tools. The merchandise was entered and appraised at a value of $14,133 for each machine, including the accessories and tools. Appraisement was made on the basis of export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. The appraisement represents the invoiced unit value which…