United States v. Jamison

Oliver, Chief Judge:

This case is before us as a review of the decision in Tom Jamison v. United States, 28 Cust. Ct. 610, Reap. Dec. 8110, involving certain leather riding saddles made with a smooth-stamped design as a decoration. The articles were imported from Magdalena, Sonora, Mexico, into the port of Nogales, Ariz. The trial judge found foreign value (section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938) to be the proper basis for appraisement and held such statutory value to be 190 pesos per saddle, plus sales tax. The conclusion of the lower…