United States v. Richard

Barber, Judge,

delivered tbe opinion of tbe court:

This is a reappraisement case/

Tbe primary question is, does tbe Tariff Act of 1922 provide that the value of containers, coverings, etc., instead of tbe actual cost thereof, when not included therein, shall be added to make export value of imported merchandise under tbe provisions of section 402, subdivision (c) of tbe act?

Tbe material part of that subdivision is as follows:(c) The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or…