Shaland v. United States

Johnson, Judge:

This appeal for a reappraisement, brought by the importer, involves shipments of novelty porcelainware from Japan during the year 1940. The shipments, were made from Nagoya, but the goods were manufactured in Seto, a town about 40 miles inland. The issue raised is whether or not the freight from Seto to Nagoya was a part of the value. An inspection of the invoices discloses that there are various kinds of merchandise covered thereby other than porcelain-ware. All charges for inland freight from the place of manufacture, including Seto to Nagoya, were deducted but the deduction…