Petition 6408-R of Sandvik Saw & Tool Corp.

Oliver, Presiding Judge:

This petition for the remission of additional duties arises out of an importation of saw sets from Canada. The exporter, Sandvik Canadian, Ltd., and the importer, Sandvik Saw & Tool Corp., are affiliated concerns, and the president of the Canadian exporter is also the president of the petitioner.

These saw sets were invoiced at $5.90 (U. S. currency) per dozen and entered at $5,40 (Canadian currency) per dozen, including the Canadian sales tax of 8 percent. They were purchased by the Canadian exporter from the manufacturer located at Levis, Province of Quebec, Canada,…