Malhame v. United States

Johnson, Judge:

The merchandise involved in this case consists of prayer books, assessed with duty at the rate of 12% per centum ad valorem under paragraph 1410 of the Tariff Act of 1930, as modified by the trade agreement with Belgium, T. D. 47600, as prayer books of other than foreign authorship and not specially provided for. The classification is not challenged by the protest, but it is claimed that the collector failed to liquidate on the basis of the final appraised value; that, in deducting United States customs duty, he calculated that duty on the basis of the invoice prices and not on…