Hismoco (American Co.) v. United States

Johnson, Judge:

Tbe merchandise involved in these appeals for reappraisement, consolidated at the trial, consists of dried mushrooms, *653exported from Chile during the latter part of 1954 and the early part of 1955. It was invoiced and entered at $1 per kilo and was appraised at either $1.05 per pound, less 10 per centum, packed, or at $0.75 per pound, less 10 per centum, packed, all in United States currency. The importer claims that the proper basis of appraisement is the export value and that such value for such merchandise is $1,015 per kilo, United States currency.

At the trial, Herbert…