Fenton Co. v. United States

This is a petition for remission of additional duties, under section 489 of the Tariff Act of 1922. The facts are substantially as follows: Louis Harris was engaged in the business of importing diamonds from Vienna, Austria. It was the custom of the importer to send a certain sum of money to his brother in Austria, who would thereupon *58purchase diamonds for him to that amount and then export the same to him, with an invoice showing their value as established by the purchase price. In making these invoices it was .the custom of the brother to invoice the diamonds in bulle at a certain price per…