New England Foil Corp. v. United States

Dallinger, Judge:

The appeals to reappraisement listed in the schedule which is marked A and annexed to and made part hereof involve the question of the dutiable value of certain aluminum foil imported from Switzerland during the months of January, February, March, and April, 1939. All of said foil was appraised, on the.basis of foreign value under section 402 (c) of the Tariff Act of 1930. It was entered on tbe basis of export value under section 402 (d) of said act, which is claimed to be the proper .basis for determining the dutiable value of said merchandise.

The said appeals are expressly…