John V. Carr & Son, Inc. v. United States

Mollison, Judge:

This is an appeal for reappraisement of the values found by the appraiser on certain metal parts used in the manufacture of antivibration mounts for automobiles, which parts were exported from Canada on or about October 6, 1958.

*507The manufacturer and exporter of the parts was Clevite, Ltd., St. Thomas, Ontario, Canada, and the actual importer and ultimate consignee of the merchandise was Clevite Harris Products, Inc., Milan, Ohio. The plaintiff herein was the custom broker of the importer.

It was agreed that the exporter and the importer are both wholly-owned subsidiaries of…