Wm. S. Pitcairn Corp. v. United States

Keefe, Judge:

This appeal for a reappraisement involves the value of certain chinaware and earthenware articles. At the trial the parties hereto agreed to the following statement of facts:

1. That the merchandise involved is earthenware and chinaware, consisting of tableware and so-called fancy articles exported from Birmingham, England, on September 16, 1941.

2. That the entered value of such merchandise is the export value thereof as defined in Sec. 402 (d) of the Tariff Act of 1930 as amended.

3. That the appraisement of said merchandise by the appraiser was made on the basis of the foreign…