Valley Knitting Co. v. United States

Rao, Judge:

The four appeals for reappraisement here involved, which have been consolidated for purposes of trial, raise the question of whether certain inland charges included in the f.o.b. price of men’s, boys’, and infants’ cotton wear, exported from Japan, are properly to be considered part of the value of such merchandise.

The articles covered by each of these appeals were appraised at their respective invoice unit values net packed. Although the fact is not formally so stated in the official papers, which are in evidence in this case, or in the record, it may be assumed that the appraiser…