Heyman Co. v. United States

Rao, Judge:

An importation from Mexico of so-called sisal pads was entered at the port of New York, at the invoice price of $0.09072 per pound, less nondutiable charges for inland freight, handling at the port of exportation, consular invoice, and ocean freight, as invoiced. The entry was appraised on the basis of export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, at $0.10 per pound, less said charges for inland freight, handling, and consular invoice, and less ocean freight at $14, plus 2.2 per centum per 1,000 kilos, net packed on gross weight.

*708The Tariff Act…