Thrifty Equipment Co. v. United States

Foed, Judge:

The two appeals listed above were consolidated for the purpose of trial. The merchandise covered by these appeals consists of various tractor parts, manufactured in Italy by Bertoni & Cotti, hereinafter referred to as Berco, but purchased from Tractor Parts & Equipment Co., Ltd., of London, England, and shipped to the United States via the United Kingdom.

The appraiser of merchandise at the port of Boston determined that the country of exportation for tariff purposes was the United Kingdom and, accordingly, appraised the merchandise on the basis of foreign market value in Great…