Henry D. Gee Co. v. United States

Mollison, Judge:

The merchandise covered by this application for review of the decision of the single judge sitting in reappraisement consists of mixed feed oats (screenings) imported into the United States from Canada. The invoice price is $38.45 (U. S. currency) per ton of 2,000 pounds, c. & f. Seattle, and including a so-called “equalization fee” of 12 cents (Canadian) per bushel of 34 pounds. The merchandise was entered at the invoice price less the nondutiable charges of freight, consular invoice, and brokerage, and less the equalization fee. The amount of the fee, however, was added back…