Atlas Trading Co. v. United States

Eicwall, Judge:

These appeals for reappraisement, consolidated at the trial, involve wool hooked rugs exported from China on March 20, 1940, and May 15, 1940, respectively.

The values pertaining to the merchandise in reappraisement No. 137197-A are as follows:

Invoiced U. S. dollars per sq. ft. Entered Tientsin yuan dollars per sq. ft. Appraised U. S. dollars per sq. ft.

“Belmont” quality $0. 27 Y $1. 66 $0. 27

“Beverly” quality $0.28 Y $1. 72% $0. 28 less 12.99% for nondutiable charges

The values pertaining to the merchandise in reappraisement No. 137805-Á are as follows:

Entered Invoiced (under…