H. J. Heinz Co. v. United States

Johnson, Judge:

These reappraisements involve the proper value for duty purposes of certain tomato pulp, the product of France, which was shipped to this country from England. The first shipment, entry 739, exported December 7, 1950, was described as F-l and F-5, 10- x 5-kilo tins, and invoiced and entered at sterling 114-6-3 per 1,000 kilos, net packed, and as F-2, 6- x 5-kilo tins, invoiced and entered at sterling 101-17-3 per 1,000 kilos, net packed. In the second shipment, entry 957, exported February 7, 1951, both the F-l and F-5, 10- x 5-lcilo tins, and F-2, 6- x 5-kilo tins, were…