U.S. Divers Co. v. United States

Foed, Judge:

The above enumerated appeal for reappraisment presents the question of the proper dutiable value of the following items:

2400 masks junior safety glass

1000 masks equipressure

1886 masks luxe safety glass yellow

2442 masks luxe safety glass blue

Appraisement was made on the basis of foreign value under the provisions of section 402a (c), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. The appraised Values were $0.98 each for the junior masks and $1.28 each for the remaining items enumerated above.

Plaintiffs contend the basis of…