Rex Cutlery Corp. v. United States

Lawkence, Judge:

The 15 appeals for a reappraisement enumerated in the annexed schedule and made a part hereof were consolidated for trial. They challenge the appraisement of importations of manicuring implements, consisting of nail clippers or nippers, cuticle nippers, and scissors, which were appraised on the statutory basis of foreign value of similar merchandise, as defined in section 402(c) of the Tariff Act of 1930 (19 U.S.C. § 1402(c)), as amended by the Customs Administrative Act of 1938, at unit values shown on the invoices, less 15.35 or 16.85 per centum, packed.

Plaintiff contends…