Walter v. United States

Ekwall, Judge:

The plaintiff herein imported a quantity of rugs from Tientsin, China, into the port of San Francisco. The rugs were exported from China on August 21, 1946. On the consular invoice the value of the rugs is stated in United States dollars, f. o. b. Tientsin. The amounts of the charges which were included in the prices are given in Chinese national currency, except for the item of consular fee, which is stated in United States dollars. The invoice also contains a statement as follows:

The price stated in this invoice is actual value of the merchandise. Rate of Exchange 2,060.

The…