Rico, Inc. v. United States

Mollison, Judge:

This is an appeal for reappraisement of the value of whole frozen strawberries, exported from Mexico on or about May 19, 1955. The parties have agreed that there was no foreign value, as defined by section 402 (c), Tariff Act of 1930, as amended, for such or similar merchandise, and that there was no export value,1 as defined by section 402 (d) of the said act, for such merchandise.

The frozen strawberries in issue were appraised on the basis of export value of similar merchandise at Mexican pesos 2.75, less 18.36 per centum for nondutiable charges, per pound. Plaintiff…