United States v. R. H. Macy & Co.

Olivee, Presiding Judge:

The merchandise involved in these collector’s appeals for reappraisement consists of round and square sterling silver compacts imported from Canada on or about November 16 and 26, 1945, respectively. They were entered and appraised at $2.25 each, plus 8 per centum sales tax, for the square compacts, and $3 each, plus 8 per centum sales tax, for the round compacts, United States currency.

The Government now contends that the compacts have higher foreign values based upon the prices at which compacts were sold by the Canadian wholesalers to retailers for home consumption.…