B & W Wholesale Co. v. United States

Fokd, Judge:

The merchandise involved in this appeal for re-appraisement is described on the entry as metal squares, rubber mallets, “artist brushes,” and extra vinyl kits and bags. It was imported from Japan and entered at the port of Houston on October 4, 1961. According to the papers submitted on entry, the merchandise was made by three different makers in Japan: Enzeru Gahitsu Yugenkaisha, Towa Kogu Yugenkaisha, and Speed Kogu, K.K. M. Matsumoto & Co., Ltd., is named as the shipper and B & W Wholesale Supply Co., Inc., as the importer of record.

The merchandise was appraised at the invoice…