H. J. Heinz Co. v. United States

Wilson, Judge:

This is an application for review of the decision and judgment of the trial court, Johnson, J., involving the proper value applicable to certain tomato pulp exported to this country from England. H. J. Heinz Company v. United States, 32 Cust. Ct. 633, Reap. Dec. 8309.

The merchandise (described as F-l and F-5, 10- x 5-kilo tins, and as F-2, 6- x 5-kilo tins) was produced in France where it was sold and shipped to H. J. Heinz Company, Ltd., London, England (hereinafter referred to as Heinz of London). Subsequently, the said merchandise was purchased from the London firm by the…