New York Credit Men's Adjustment Bureau, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in these appeals for reappraisement, consolidated at the trial, consists of men’s and boys’ cotton sport shirts manufactured in Jamaica, British West Indies, by Eton Mills, Ltd., and exported to the United States during 1961 through 1966 through the port of Miami, Florida.

The merchandise was appraised on the basis of constructed value, as that value is defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The appraise-ments were based on the invoice unit values per dozen plus the sum of $1.00 per…