Schroeder & Tremayne, Inc. v. United States

Mollison, Judge:

Tire cases listed in schedule “A,” hereto attached and made a part hereof, involve the value for duty purposes of two shipments of wool sponges exported from Cuba. The unit of value in which such merchandise is ordinarily bought and sold is the pound, and the sponges at bar were invoiced and entered at certain values per pound. There is no question but that during the voyage of importation the sponges lost weight due to the evaporation of moisture therefrom. This, it appears, is a usual occurrence in such shipments.

On appraisement, the appraiser adopted the invoiced and…