
    United States v. Fred S. Ehrlich & Co.
    No. 5259.
    Entry No. 5314.
    Invoice dated Hong Kong, China, November 18, 1939.
    Entered at Los Angeles, Calif., December 18, 1939.
    (Decided May 16, 1941)
    
      Charles D. Lawrence, Acting Assistant Attorney General (Richard F. Weeks and Richard H. Welsh, special attorneys), for the plaintiff.
    
      Harper & Harper (Abraham Gottfried of counsel) for the defendants.
   Tilson, Judge:

This appeal involves the proper dutiable value of certain ginger imported at the port of Los Angeles. On the basis of a %>ro forma invoice it was ■ entered and appraised at .08K cents per pound, as representing the export value. At the trial it was conceded that the proper market value of this ginger was $10.50 per 100 pounds, c. i. f. Los Angeles.

On the basis of this concession I find and hold the proper dutiable export value of the ginger to be $10.50 per 100 pounds, plus cases and packing of $8.32, less nondutiable charges of shipping expenses, 52 cents; Marine insurance of $9.72; War Risk insurance of $2.50; Stamp on bill of lading of 33 cents; Ocean freight of $20.54 and consular fee of $2.50. Judgment will be rendered accordingly.  