Mattoon & Co. v. United States

Mollison, Judge:

This appeal for reappraisement involves the values of certain trunks and suitcases exported from Mexico on or about June 9, 1943. Tbe merchandise was entered at tbe invoice unit values plus packing and tax, and was appraised at higher unit values plus packing and tax. There is no dispute as to tbe basis of appraisement, export value as defined in section 402 (d) of tbe Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), tbe difference between tbe parties being tbe amount of such export value as to each item.

Tbe facts in this case are identical with those involved in the case…