Henry v. United States

Oliver, Chief Judge:

The sole question in this appeal for re-appraisement is whether an item of freight from the principal market in the country of exportation to the shipping port is part of export value, which is defined in section 402 (d) of the Tariff Act of 1930 as follows:

Export Value. — The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual…