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GEORGE S. BUSH & CO. v. UNITED STATES

Customs Appeal No. 4173.

104 F.2d 368 (1939)

GEORGE S. BUSH & CO., Inc., v. UNITED STATES.

Court of Customs and Patent Appeals.

June 15, 1939.

Attorney(s) appearing for the Case

Lawrence & Tuttle, of San Francisco, Cal. (George R. Tuttle, of San Francisco, Cal., of counsel), for appellant.

Webster J. Oliver, Asst. Atty. Gen. (Charles D. Lawrence, Sp. Asst. to Atty. Gen., and Joseph F. Donohue, Sp. Atty., of Nutley, N. J., of counsel), for the United States.

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

HATFIELD, Associate Judge.

This is an appeal from a judgment of the United States Customs Court, Second Division, in reappraisement No. 113,195-A.

Merchandise, consisting of canned clams, imported into the United States from Japan and entered at the port of Seattle, Washington, was appraised by the local appraiser at that port upon the basis of the American selling price as defined in section 402(g) of the Tariff Act of 1930, pursuant to a proclamation by...

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