Wilbur-Ellis Co. v. United States

Wilson, Judge:

These are appeals for reappraisement filed under the provisions of section 501, as amended, of the Tariff Act of 1930 against the decision of the appraiser as to values of certain canned tuna fish, exported from Japan and entered at the port of New York.

The merchandise was appraised at the invoiced unit values which included, in addition to packing charges, certain additional charges for “freight to shipping port, storage, insurance premium, clearance hauling and lighterage, and petties,” which were incident to transporting the merchandise from the factory of the manufacturer…