United States v. Rappolt & Co.

The importation in this case consists of embroidered cotton handkerchiefs manufactured in St. Gall, Switzerland, each handkerchief being separately packed in an individual pasteboard box or carton. When prepared for exportation, a certain number of these boxes were placed in a large pasteboard box, and a number of the latter in turn were packed in outside wooden cases. The goods were subject to an ad valorem duty under the tariff act of 1913.

When the importers came to state the value of the importation at entry they inadvertently failed to include therein at any place or in any manner the…