United States v. American Import Co.

Cline, Judge:

This is an application for review of tbe decision of tbe trial court in American Import Co. v. United States, Reap. Dec. 5470. Tbe only question involved is whether a charge for freight from Moji, Japan, to Kobe, Japan, should be added to tbe invoice prices of tbe merchandise.

Two appeals were consolidated for trial. Both cover shipments of bamboo rakes by Inouye Bussan Co. of Moji, Japan, in April and May, 1939. In making entry tbe importer added to tbe invoice prices to meet advances made by tbe appraiser in a test case the sum of 49.28 yen on tbe entry covered by reappraisement…