United States v. Metropolitan Aluminum Co.

The merchandise was invoiced as follows; “25 doz. pocket toilets, leather.” It was entered as follows; “One case leather goods.”

*225The appraiser, in his advisory classification upon the invoice, appraised the goods at $22 in value, as follows:

Mirrors valued at $2.50 per dozen, 45 per cent. $16.00

Manufactures of pyroxylin, 65 cents per pound and 30 per cent, valued at $1 per dozen.. 6.00

The appraiser, in his “Answer to protest,” which is an official report from the same officer at a later time and in answer to the protest, stated:

The merchandise in question consists of pocket toilets, containing…