Borgfeldt & Co. v. United States

BARBER, Judge,

delivered tbe opinion of tbe court:

Tbe facts in tbis case we understand as follows:

Tbe importers brought into tbis country cbinaware from Germany. There were some 11 importations, tbe one hereinafter discussed being *439typical. This chinaware is in sets, each set being wrapped or packed in some substance, just what does not appear, and the sets then put into a case and shipped.

In entering the merchandise the value of the chinaware was stated at 1,990 marks, the packing of the sets at 99.50 marks, the case at 126.75 marks and the cartage 6.25 marks. The importer claimed on entry and…