United States v. Perry

Cole, Judge:

This appeal for reappraisement, filed pursuant to the provisions of section 501 of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. §1501) brings for determination the proper dutiable value of an item of rattan furniture described on the invoice as “378 pcs Peel nested chairs, seat 18" x 18", back height 29%",” designated Item 713.

The merchandise was exported from Hongkong, China, on July 26, 1941, .pursuant to orders accepted on May 20 and June 9, and was imported at the port of Los Angeles on August 30, 1941. It was entered at the…