United States v. Western Electric Co.

Mollison, Judge:

This litigation involves an appeal for re-appraisement by the United States initiated by action taken by the collector of customs at the port of Chicago. The merchandise involved is a shipment of varnish imported by the Western Electric Company from Canada; it was entered and appraised at a value of 12% cents per pound, plus cost of drums, as a coal-tar product, upon the basis of the American selling pi’ice (which is defined in section 402 (g), Tariff Act of 1930 (19 U. S. C. § 1402 (g), as amended by section 8, Customs Administrative Act of 1938)) of a similar competitive…