Gump Co. v. United States

This is a reappraisemeut case under the Tariff Act of 1922. The merchandise is majolica ware imported from Italy. It was entered at the invoice price less a 10 per centum discount. The local appraiser disallowed the discount and appraised the merchandise at the invoice price. He also added certain packing charges less a 2 per centum discount and added a 1 per centum tax. As to these additions there is no controversy.

On importer’s appeal to reappraisement, the single general appraiser held that the actual dutiable value of the importation at the time' of exportation in the principal markets of…