McGiffin v. United States

Lawbence, Judge:

This appeal for a reappraisement relates to an importation of knee-length rubber boots from Germany, represented by exhibit 1. The boots were appraised at $5.05 per pair, less 2 per centum, packed, on the basis of the American selling price of a “like or similar” domestic article. This action was taken pursuant to a Presidential proclamation, 63 Treas. Dec. 232, T. D. 46158, issued in accordance with provisions of section 336 of the Tariff Act of 1930 (19 U. S. C. § 1336), which changed from the foreign-market value to the American selling price, as defined by section 402 (g)…