Atlas Trading Co. v. United States

Mollison, Judge:

The merchandise covered by this application for review of the decision of the single judge sitting in reappraisement, 20 Cust. Ct. 450, Reap. Dec. 7591, consists of wool hooked rugs. The rugs were purchased in Tientsin, North China, on January 16, 1940, and were shipped from China by the S. S. President Cleveland which sailed from Shanghai, February 16, 1940, and arrived at the port of Los Angles on March 7, 1940.

The consular invoice was certified at Tientsin, January 16, 1940, and contains the following:

862% sq. ft. @ US $.14 per sq. ft. F. O. B___ US $120.75

318 sq. ft. @ US…