Henry D. Gee Co. v. United States

Cline, Judge:

This is an appeal for reappraisement of mixed feed oats (screenings) imported from Canada on February 13, 1946. The merchandise was invoiced at $38.45 (U. S. currency) per ton of 2,000 pounds, c. & f. Seattle, including freight charges and an equalization fee of 12 cents per bushel of 34 pounds. At the time of entry the amount of the equalization fee was deducted and then added back under a certificate of pending reappraisement, pursuant to the provisions of section 503 (b) of the Tariff Act of 1930. The merchandise was appraised as entered.

It is claimed that the equalization fee…