United States v. Beer

This case involves a matter of reappraisement. Certain cotton laces were imported and appraised by the appraiser, at the port of New York. The importer appealed to reappraisement. On reap-praisement it was stipulated by counsel that the merchandise had no foreign or export value as defined in section 402 (b) and (c) of the Tariff Act of 1922 and that the same should be appraised at the United. States value thereof, as defined in section 402 (d) of said act. The general appraiser sustained the appraised value and the importer applied for a review by the board, assigning two principal errors,…