United States v. Andrews

This is an appeal from the judgment of the United States Customs Court in reappraisements 47721-A, 54125-A, 56829-A, and 48198-A.

The merchandise consists of optical textbooks, entitled “Visual Optics and Sight Testing.”

Some of the books were purchased and entered at $2 each, less 2 per centum. Others were purchased and entered at $2.75 each. They were appraised at 15s. 9d. each. The importers appealed to reap-praisement.

It appears from the record that the importers purchased the books in large quantities; that they imported 850 books in shipments of 100 to 150, from September, 1924, to…