Golfarb v. United States

Wilson, Judge:

The merchandise involved in these appeals, consolidated at the trial, consists of strawberry preserves or jams exported from Mexico during the period from February 1957 through August 1957. It consists of 3 different size packs: 24 jars of 20 ounces each to a case, 12 jars of 20 ounces each to a case, and 6 number 10 cans per case.

It was stipulated between counsel for the respective parties that the proper basis of appraisement for such merchandise is foreign value, as that value is defined in section 402(c) of the Tariff Act of 1930, as amended by the Customs Administrative Act…