United States Customs Court August 14, 1941, No. 5387; Entry No. A 1212 (G. R. Kirk Co. v. United States)

Brown, Judge:

This is an importer's appeal to reappraisement from the value found by the appraiser at the port of Port Huron, Mich., on an importation of Christmas trees from Bridgewater, Nova Scotia.

These trees were of various sizes running, according to the invoice and entry, from 2 to 3 feet in length to trees of 12 feet in length.