F. W. Berk & Co. v. United States

Cole, Judge:

This appeal for reappraisement concerns the dutiable value of crude ammonium sulphocyanide imported from Manchester, England, and entered at the port of New York. The merchandise was entered at 4 pence per pound, net, packed, and it was appraised at 6 pence per pound, net, packed.

It is conceded by the parties that entry and appraisal were made-on the basis of post of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (f)), and that the only item in dispute is the profit ordinarily added by the foreign exporter, who is the sole manufacturer in the…