W. J. Byrnes & Co. of N. Y., Inc. v. United States

Tilson, Judge:

This appeal to reappraisement involves the proper dutiable value of certain cloth and lace imported from France, and entered at the port of New York on October 1, 1937. The merchandise was invoiced at $125. On entry the importer added $35.82 to make market value. There was also added under duress on entry an item of $9.53, representing an 8 per centum tax, and the merchandise was appraised as entered, using as a basis therefor the foreign-market .value.

At the trial of the case the examiner who examined the merchandise testified in substance that if the so-called French tax were…