JAPAN IMPORT CO. v. UNITED STATES

Customs Appeal No. 4007.

86 F.2d 124 (1936)

JAPAN IMPORT CO. v. UNITED STATES.

Court of Customs and Patent Appeals.

November 2, 1936.


Attorney(s) appearing for the Case

James W. Bevans, of New York City, for appellant.

Joseph R. Jackson, Asst. Atty. Gen. (Daniel I. Auster, Sp. Atty., of New York City, of counsel), for the United States.

Lamb & Lerch, of New York City (Kenneth G. Osborn, of New York City, of counsel), amici curiæ.

Before GRAHAM, Presiding Judge, and BLAND, HATFIELD, GARRETT, and LENROOT, Associate Judges.


GRAHAM, Presiding Judge.

The appellant imported from Japan, under the Tariff Act of 1930 (19 U.S.C.A. § 1001 et seq.), at the port of New York, certain shoes with canvas tops and rubber soles, which were dutiable at 35 per centum ad valorem under paragraph 1530 (e), § 1, of said Tariff Act (19 U.S.C.A. § 1001, par. 1530 (e). Appraisement was made of the shoes on the basis of American selling price, as provided in section 402 (g) of said Tariff Act ...

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