International Hat Co. v. United States

Johnson, Judge:

This is an appeal for reappraisement of palm leaf hat bodies imported from Mexico on August 31, 1951. The merchandise was entered at the invoice unit values in Mexican currency, plus 1.8 per centum tax, plus charges for packing, trimming, *670and measuring, and was appraised at the invoice unit values, plus 8 per centum and 2% per centum, plus the cost of packing, trimming, and measuring, as invoiced.

At the trial, counsel for the respective parties entered into the following stipulation:

Mr. Tompkins: * * *

I offer to stipulate: 1, neither such nor similar merchandise was freely sold…