Holt v. United States

Cole, Judge:

We are required in this proceeding to review the -decision of Cline, J., 20 Cust. Ct. 367, Reap. Dec. 7523, holding foreign value, section 402 (c) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)), to be the proper basis for reappraisement of merchandise imported from Cuba, and such statutory value to be the appraised value.

Appellant, plaintiff below, has assigned 14 errors. Our conclusion disposes of all but we deem it unnecessary to discuss each separately.

The articles in question are so-called “special” type brooms, which…