Rico, Inc. v. United States

Kirkpatrick, Judge,

delivered tlie opinion of tlie court:

The imported merchandise involved in this appeal from the United States Customs Court consists of whole, frozen strawberries packed (in Mexico) in 27- and 29-pound tins. It was appraised on the basis of export value of admittedly similar merchandise (whole, frozen strawberries packed in 30-pound tins). The Customs Court held that the appraiser’s action was correct, and the importer has appealed.

The Tariff Act of 1930, Section 402(d), defines “export value” as “the market value or the price * * * at which such or similar merchandise is…