Geo. S. Bush & Co. v. United States

Wilson, Judge:

This appeal to reappraisement involves the dutiable value of certain impregnated, water-repellent elastic ski fabric *446(“Ski-Elastic-Cord”), exported from Austria in August 1957, and entered at tbe port of Portland, Oreg. Plaintiff herein is the customs broker in whose name entry of the merchandise was made for the account of White Stag Manufacturing Co., Portland, Oreg., the actual importer of the goods.

The merchandise in question was appraised at 259.50 Austrian schillings per meter, less 3 per centum, plus 3 per centum for export packing, on the basis of foreign value under the…