Carey & Skinner, Inc. v. United States

Keefe, Judge:

This is an appeal for a reappraisement of certain scrap silk cord imported from Canada. The shipment consisted of one carton which was entered at a nominal value of $5 for the entire contents. The merchandise was appraised at $10.35 Canadian per gross yards, net packed, upon the basis of the cost of production.

At the trial the evidence disclosed that the shipper of the silk cord, Irvin Air Chute, Ltd., is a subsidiary of the Irving Air Chute, Ltd., Inc., of Buffalo, the ultimate consignee herein; that as a result of a conversation between certain officials of the two companies…