Petition 6522-R of Klingerit, Inc.

Opinion by

Cline, J.

The merchandise was invoiced in United States dollars but entered at a higher foreign market value in Austrian schillings. Appraisal was made in German reichsmarks at the ratio of 1 reichsmark to 1.50 Austrian schillings. The importer appealed to reappraisement on the ground that the appraiser was attempting to convert currency, which was a function of the collector, but the court held that since Austria was then occupied by Germany, the appraiser was properly finding value in the currency of the country of exportation. (Klingerit, Inc. v. United States, 11 Cust. Ct. 446,…