Reliance International Mfg., Ltd. v. United States

Rao, Chief Judge:

The merchandise involved in these appeals for reappraisement, consolidated at the trial, consists of bird cages in various styles manufactured by Wagner & Keller and exported from West Germany. It was appraised on the basis of United States value, as that value is defined in section 402(e) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. Plaintiff claims that there is a foreign value, as that value is defined in section 402(c) of said tariff act, as amended, for some of the items covered by these appeals. It concedes that no evidence was…