Kittleson v. United States

We are concerned here with the dutiable value of an importation of hard sugar candy from Cuba, entered at the port of Tampa, Florida. The provisions of section 501 of the Tariff Act of 1930, as amended by section 16 (b) of the Customs Administrative Act of 1938 (19 U. S. C., 1501 (a)) were invoked in an appeal for reappraisement by a judge of the United States Customs Court. The United States Appraiser found the shipment to contain 2,326 cartons, each of a net weight of 40 pounds, and assessed the same at 17 % cents per pound as against the entered value of UK cents per pound.

The case was…