Livingston v. United States

Oliver, Chief Judge:

This case concerns the value of certain cigarette lighters which were exported from Mexico in July 1945, and entered at the port of Washington, D. C., the following month. The *602articles were invoiced at 3 Mexican pesos each, and were entered at the same unit price, plus tax, plus packing. They were appraised at 6.50 Mexican pesos each, plus tax, plus packing.

It has been agreed between the parties that the proper basis for appraisement of the present merchandise is export value, which is defined in section 402 id) of the Tariff Act of 1930, as follows:

Export Value. — The…