United States v. F. W. Myers & Co.

Lawrence, Judge:

This is an application for review of the decision of the trial court, filed under the provisions of section 501 of the Tariff Act of 1930 (19 U. S. C. § 1501). The merchandise consists of artificial flower press machines which were exported from Canada and entered at the port of Rouses Point, N. Y. These machines were entered at $100.86, Canadian currency, each, and were appraised as entered, on the basis of cost of production, section 402 (f), Tariff Act of 1930 (19 U. S. C. § 1402 (f)). Thereafter, the collector of customs filed an appeal for reappraisement, contending for a…