Carey & Skinner, Inc. v. United States

Dallinger, Judge:

This appeal to reappraisement involves the-question of the dutiable value of certain merchandise described on the invoice as—

12 curved aluminum baffles

6 curved aluminum baffles

172 straight aluminum baffles

86 straight aluminum baffles

552 clips (aluminum)

100 damper sets (iron & sfeel)

*601The articles were exported from Toronto, Canada, and entered at Niagara Falls, a subport of tbe port of Buffalo, New York, on October 16, 1937.

The total invoice value of $882.42 was advanced by the appraiser to $1,041.44, appraisement being based on the cost of production. The plaintiff agrees that…