Legal Opinion

Geo. E. Mallinson Importing Co. v. United States

United States Customs Court

Decided June 21, 1944No. 6030; Entry No. 713887PublishedCited by 1 opinion

1Opinion of the Court

Kincheloe, Judge:

This appeal to ’ reappraisement involves an importation of sea-grass rugs or squares manufactured in French Indo-China by Cheong Lee, who was also the seller of the merchandise. The invoice was made out in Hong Kong and consulated at that place. The rugs wer¿ invoiced and entered at a price of 13% cents per square foot in Hong Kong currency, plus packing of $50. The rugs were appraised at the same unit price, plus certain charges appearing on the invoice, namely, packing, forwarding expenses from Haiphong to Hong Kong, marine insurance Haiphong to Hong Kong, storage at Hong…

2Cited by1 opinion

  1. United States v. HagemannUnited States Customs Court · 1951

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