Jenkins v. United States

Cole, Judge:

Cl ay burn Co., Ltd., of Vancouver, British Columbia, manufacturers of firebrick and other refractory products, exported several items of their merchandise between December 29, 1939, and April 21, 1941, and the shipments were entered at Sumas and Blaine, Wash. Appraisement was made on the basis of foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c)),1 the importer’s entered values, representative of the manufacturer’s prices to dealers, being accepted as such dutiable value. The collector…