Rico, Inc. v. United States

Rao, Judge:

This is an application for review of a decision and judgment sustaining the appraised value of an importation of whole frozen strawberries packed in 27- and 29-pound tins, 41 Oust. Ct. 543, Reap. Dec. 9224.

The merchandise in issue was appraised on the basis of export value of similar merchandise at Mexican pesos 2.75 per pound, less non-dutiable charges equal to 18.36 per centum. It was entered at 13 cents per pound, f.o.b. Leon, Guanajuato, Mexico, nondutiable charges included, but is claimed to be properly valued at Mexican pesos 1.625 per pound, based upon statutory cost of…