United States v. Philips Co.

The merchandise, in this case consists of certain electric-light bulbs, which were dutiable at an undisputed ad valorem rate of duty under the tariff act of October 3, 1913.

The principal market of exportation of the merchandise was Eind-hoven, Holland, but entry thereof was made upon invoices which stated the price of the merchandise f. o. b. Rotterdam. In order, therefore, to state the actual market value of the goods at Eindho-ven-, the importers at entry deducted certain sums from the Rotterdam price aforesaid, upon the claim that these sums represented the nondutiable freight and shipping…