Empire Distributors v. United States

ORDER

Ekwall, Judge:

This is an appeal for reappraisement involving the value for duty purposes of a quantity of sanitary kitchen waste cans exported from Canada the latter part of September 1946 and *610entered at tiie port of Detroit, Mich. The entered value was stated to be $1.15 (Canadian) each, less 5 per centum, less 8 per centum tax. The cans were appraised at $1.23 (Canadian) each, net packed, which appraisal was based on foreign value (section 402 (c), Tariff Act of 1930, as amended). The record shows that the cans were sold in Canada for home consumption to three classes of buyers at the…