Pacific Customs Brokerage Co. v. United States

Rao, Judge:

This is a petition filed pursuant to the provisions of section 489 of the Tariff Act of 1930 for the remission of additional duties assessed by reason of an undervaluation, on entry, of an importation of live chinchillas.

Eleven animals were included in the entry filed by petitioner as nominal consignee. Five of these, so-called grade chinchillas, were appraised as entered at a value of $100 each, and are not involved in this proceeding. The remaining six consist of what were described in the pro forma and consular invoices as purebred chinchillas, three male and three female, of a…