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FRANK P. DOW CO. v. UNITED STATES

Reappraisement R64/24209 and 45 others.

276 F.Supp. 1013 (1967)

FRANK P. DOW CO., Inc., et al. v. UNITED STATES.

United States Customs Court.

October 11, 1967.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, New York City (Eugene F. Blauvelt and Donald W. Paley, New York City, of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Bernard J. Babb, trial attorney), New York City, for defendant.

WILSON, Judge:

These 46 appeals for reappraisement were consolidated for trial. Twenty-eight of them were entered at Portland, Oregon, 17 at Seattle, Washington, and 1 at Tacoma, Washington.

The imported merchandise is invoiced as structural steel shapes, steel bolts and steel plates or castings. The invoices herein list only "bolts," but plaintiffs' exhibit 1-B indicates "bolts and nuts" were imported. The manufacturer...

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