Arnold Pickle & Olive Co. v. United States

Watson, Judge:

This case involves tlie dutiable value of seven entries of cucumbers packed in brine which, were imported from Mexico in 1971 for use by plaintiff in the making of pickles. This merchandise was classified as other vegetables, packed in brine,1 and appraised on the basis of export value 2 in amounts ranging from 0.0325 to 0.0348 cents per pound.

Plaintiff claims an export value expressed in terms of a value per hundred pounds depending on the grade of cucumber 3 plus an amount of $15.00 for salt and $24.19 for ice per truck load.

This somewhat unusual dispute centers on the…