United States v. Walter

Rao, Judge:

This is an application for review of a decision and judgment in a reappraisement action (38 Cust. Ct. 631, Reap. Dec. 8789.) wherein it was held that the proper basis of value of certain imported “Higo Matchstick Panels” was export value, as defined *619in section 402 (d) of the Tariff Act of 1930,1 as represented by the appraised value, less certain itemized charges.

It appears that the merchandise in question was invoiced at $3.20 per 100 square feet, f. o. b. Kobe, Japan, and was appraised at its invoiced value, net, packed. Included in said value were certain charges,…