United States v. Rice

This appeal involves a question of claimed manifest clerical error The goods were manufactured at Darvel, Scotland, and exported from Glasgow, Scotland, to Boston, Mass.

Upon the invoice is an item entitled "carriage to port paid by shipper amounting to 6s. 8d., and is included in the price of the *289goods. These goods were manufactured by us at Darvel.” On entry this item was not deducted. The goods were appraised as entered. If this item of carriage is included within the dutiable value of the goods entered and appraised at 3£ pence per yard, these goods are properly dutiable at 2J cents and 2…