Steer v. United States

Rao, Judge:

By stipulation of the parties, the only question raised by this appeal for reappraisement is whether an item of inland freight, shown on the invoice as $146.32, properly forms part of the statutory export value of an importation of 268 reels of M. F. sulphate wrapping paper from Finland. This merchandise was entered on the basis of export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, at United States dollars 10.20 per 100 pounds, net, packed, less charges on the entire shipment for consular fee, forwarding and lading, inland freight, marine and war…